Sec. 1. The following definitions apply throughout this chapter:
(1) "Adopting entity" means either the county council or the local income tax council established by IC 6-3.6-3-1 for the county, whichever adopts an ordinance to impose a wheel tax first.
(2) "Bus" has the meaning set forth in IC 9-13-2-17.
(3) "Commercial vehicle" has the meaning set forth in IC 6-6-5.5-1(b).
(4) "County council" includes the city-county council of a county that contains a consolidated city of the first class.
(5) "In-state miles" has the meaning set forth in IC 6-6-5.5-1(b).
(6) "Political subdivision" has the meaning set forth in IC 34-6-2-110.
(7) "Recreational vehicle" has the meaning set forth in IC 9-13-2-150.
(8) "School bus" has the meaning set forth in IC 9-13-2-161(a).
(9) "Semitrailer" has the meaning set forth in IC 9-13-2-164(a).
(10) "State agency" has the meaning set forth in IC 34-6-2-141.
(11) "Tractor" has the meaning set forth in IC 9-13-2-180.
(12) "Trailer" has the meaning set forth in IC 9-13-2-184(a).
(13) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.
(14) "Truck" has the meaning set forth in IC 9-13-2-188(a).
(15) "Wheel tax" means the tax imposed under this chapter.
As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.3-1989, SEC.40; P.L.2-1991, SEC.38; P.L.1-1998, SEC.79; P.L.1-2007, SEC.62; P.L.211-2007, SEC.30; P.L.205-2013, SEC.92; P.L.146-2016, SEC.8; P.L.198-2016, SEC.24; P.L.197-2016, SEC.36; P.L.257-2017, SEC.5; P.L.256-2017, SEC.7.
Structure Indiana Code
6-3.5-5-0.5. Ordinance Amendments; Application; Liability
6-3.5-5-1.1. Local Income Tax Council
6-3.5-5-2. Imposition of Tax; County Wheel Tax; Rate; Unpaid Tax
6-3.5-5-3. Vehicles Subject to Tax
6-3.5-5-5. Registration of Vehicles
6-3.5-5-6. Rescission of Wheel Tax and Vehicle Excise Tax
6-3.5-5-7. Increase or Decrease of Tax; Rates
6-3.5-5-8.5. Credit Upon Sale of Vehicle
6-3.5-5-9. Collection of Wheel Tax; Service Charge
6-3.5-5-9.5. Apportioned Wheel Tax for Certain Vehicles
6-3.5-5-11. Collections; Remittance; Report
6-3.5-5-13. Remittance and Reporting of Wheel Tax by Department
6-3.5-5-14. Appropriation of Money Derived From Wheel Tax
6-3.5-5-15. Wheel Tax Fund; Allocation; Distribution; Use