IC 6-3.5-5-1 — Definitions
Chapter 5. County Wheel Tax
Bills citing this section
Section text
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 34-6-2.1-155. (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 34-6-2.1-194. (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; P.L.186-2025, SEC.68.
Source: official publisher (2026 edition)