Indiana Code
Article 3.5. Local Taxation
Chapter 5. County Wheel Tax

6-3.5-5-0.5. Ordinance Amendments; Application; Liability - Sec. 0.5. (a) This section applies to an ordinance adopted...

6-3.5-5-1. Definitions - Sec. 1. The following definitions apply throughout this chapter: (1)...

6-3.5-5-1.1. Local Income Tax Council - Sec. 1.1. For purposes of acting as the adopting entity...

6-3.5-5-2. Imposition of Tax; County Wheel Tax; Rate; Unpaid Tax - Sec. 2. (a) The adopting entity of any county may,...

6-3.5-5-3. Vehicles Subject to Tax - Sec. 3. The wheel tax applies to the following classes...

6-3.5-5-4. Exempt Vehicles - Sec. 4. A vehicle is exempt from the wheel tax...

6-3.5-5-5. Registration of Vehicles - Sec. 5. If an adopting entity adopts an ordinance imposing...

6-3.5-5-6. Rescission of Wheel Tax and Vehicle Excise Tax - Sec. 6. (a) After January 1 but on or before...

6-3.5-5-7. Increase or Decrease of Tax; Rates - Sec. 7. (a) The adopting entity may, subject to the...

6-3.5-5-8. Adopted Ordinance; Letter Approving Transportation Asset Management Plan; Transmittal of Copies - Sec. 8. (a) If an adopting entity adopts an ordinance...

6-3.5-5-8.5. Credit Upon Sale of Vehicle - Sec. 8.5. (a) Every owner of a vehicle for which...

6-3.5-5-9. Collection of Wheel Tax; Service Charge - Sec. 9. (a) A person may not register a vehicle...

6-3.5-5-9.5. Apportioned Wheel Tax for Certain Vehicles - Sec. 9.5. (a) This section applies to a wheel tax...

6-3.5-5-10. Repealed - As added by Acts 1980, P.L.10, SEC.5. Repealed by P.L.149-2015,...

6-3.5-5-11. Collections; Remittance; Report - Sec. 11. Not more than twenty-one (21) days after collecting...

6-3.5-5-12. Repealed - As added by Acts 1980, P.L.10, SEC.5. Repealed by P.L.149-2015,...

6-3.5-5-13. Remittance and Reporting of Wheel Tax by Department - Sec. 13. If the wheel tax for a commercial vehicle...

6-3.5-5-14. Appropriation of Money Derived From Wheel Tax - Sec. 14. (a) In the case of a county that...

6-3.5-5-15. Wheel Tax Fund; Allocation; Distribution; Use - Sec. 15. (a) In the case of a county that...

6-3.5-5-16. Estimate of Revenues; Distribution - Sec. 16. (a) On or before October 1 of each...

6-3.5-5-17. Repealed - As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.42-1986,...

6-3.5-5-18. Violations; Offense - Sec. 18. (a) The owner of a vehicle who knowingly...