Indiana Code — Title 6 (Taxation)
IC 6-3.5-10-1
Definitions
Sec. 1. The following definitions apply throughout this chapter:
# (1)
"Adopting municipality" means an eligible municipality that has adopted the surtax.
# (2)
"Eligible municipality" means a municipality having a population of at least five thousand (5,000).
# (3)
"Fiscal body" has the meaning set forth in IC 36-1-2-6.
# (4)
"Fiscal officer" has the meaning set forth in IC 36-1-2-7.
# (5)
"Vehicle" has the meaning set forth in IC 6-6-5-1(b).
# (6)
"Municipality" has the meaning set forth in IC 36-1-2-11.
# (7)
"Surtax" means the municipal vehicle excise tax imposed by the fiscal body of an eligible municipality under this chapter.
# (8)
"Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.
As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.23; P.L.256-2017,
SEC.10; P.L.86-2018, SEC.74.
Amendment history
As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.23; P.L.256-2017, SEC.10; P.L.86-2018, SEC.74.
Source: view the official text
Nearby sections (25 sections)
- 6-3.5-5-9 · Collection of wheel tax; service charge
- 6-3.5-5-9.5 · Apportioned wheel tax for certain vehicles
- 6-3.5-5-10 · Repealed
- 6-3.5-5-11 · Collections; remittance; report
- 6-3.5-5-12 · Repealed
- 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
- 6-3.5-5-16 · Estimate of revenues; distribution
- 6-3.5-5-17 · Repealed
- 6-3.5-5-18 · Violations; offense
- 6-3.5-10-0.5 · Ordinance amendments; application; liability
- 6-3.5-10-1 · Definitions
- 6-3.5-10-2 · Imposition and rate of surtax; restrictions; unpaid tax
- 6-3.5-10-3 · Vehicles subject to tax
- 6-3.5-10-4 · Rescission of surtax and wheel tax
- 6-3.5-10-5 · Increase or decrease of surtax
- 6-3.5-10-6 · Adopted ordinance; letter approving transportation asset
- 6-3.5-10-7 · Registration of vehicle; collection of surtax
- 6-3.5-10-8 · Surtax reduction; credit; adjustment; refund
- 6-3.5-10-8.5 · Expired
- 6-3.5-10-9 · Collections; remittance; report
- 6-3.5-10-10 · Surtax fund; use
- 6-3.5-10-11 · Estimate of revenues
- 6-3.5-10-12 · Service charge