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Indiana Code — Title 6 (Taxation)

IC 6-3.5-11-1

Definitions

Official textiga.in.govlast amended 18 subsections

Sec. 1. The following definitions apply throughout this chapter:

# (1)

"Adopting municipality" means an eligible municipality that has adopted the wheel tax.

# (2)

"Branch office" means a branch office of the bureau of motor vehicles.

# (3)

"Bus" has the meaning set forth in IC 9-13-2-17.

# (4)

"Commercial vehicle" has the meaning set forth in IC 6-6-5.5-1(b).

# (5)

"Department" refers to the department of state revenue.

# (6)

"Eligible municipality" means a municipality having a population of at least five thousand (5,000).

# (7)

"In-state miles" has the meaning set forth in IC 6-6-5.5-1(b).

# (8)

"Political subdivision" has the meaning set forth in IC 34-6-2.1-155.

# (9)

"Recreational vehicle" has the meaning set forth in IC 9-13-2-150.

# (10)

"School bus" has the meaning set forth in IC 9-13-2-161(a).

# (11)

"Semitrailer" has the meaning set forth in IC 9-13-2-164(a).

# (12)

"State agency" has the meaning set forth in IC 34-6-2.1-194.

# (13)

"Tractor" has the meaning set forth in IC 9-13-2-180.

# (14)

"Trailer" has the meaning set forth in IC 9-13-2-184(a).

# (15)

"Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.

# (16)

"Truck" has the meaning set forth in IC 9-13-2-188(a).

# (17)

"Wheel tax" means the tax imposed under this chapter.
As added by P.L.146-2016, SEC.12. Amended by P.L.257-2017, SEC.7; P.L.218-2017,
SEC.29; P.L.256-2017, SEC.15; P.L.86-2018, SEC.75; P.L.186-2025, SEC.69.

Amendment history

As added by P.L.146-2016, SEC.12. Amended by P.L.257-2017, SEC.7; P.L.218-2017, SEC.29; P.L.256-2017, SEC.15; P.L.86-2018, SEC.75; P.L.186-2025, SEC.69.

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Nearby sections (25 sections)
  1. 6-3.5-10-4 · Rescission of surtax and wheel tax
  2. 6-3.5-10-5 · Increase or decrease of surtax
  3. 6-3.5-10-6 · Adopted ordinance; letter approving transportation asset
  4. 6-3.5-10-7 · Registration of vehicle; collection of surtax
  5. 6-3.5-10-8 · Surtax reduction; credit; adjustment; refund
  6. 6-3.5-10-8.5 · Expired
  7. 6-3.5-10-9 · Collections; remittance; report
  8. 6-3.5-10-10 · Surtax fund; use
  9. 6-3.5-10-11 · Estimate of revenues
  10. 6-3.5-10-12 · Service charge
  11. 6-3.5-10-13 · Violations; offense
  12. 6-3.5-11-0.5 · Ordinance amendments; application; liability
  13. 6-3.5-11-1 · Definitions
  14. 6-3.5-11-2 · Imposition of tax; municipal wheel tax; rate; unpaid tax
  15. 6-3.5-11-3 · Vehicles subject to tax
  16. 6-3.5-11-4 · Exempt vehicles
  17. 6-3.5-11-5 · Registration of vehicles
  18. 6-3.5-11-6 · Rescission of wheel tax and vehicle excise tax
  19. 6-3.5-11-7 · Increase or decrease of tax; rates
  20. 6-3.5-11-8 · Adopted ordinance; letter approving transportation asset
  21. 6-3.5-11-9 · Credit upon sale of vehicle
  22. 6-3.5-11-10 · Registration of vehicle; wheel tax; amount; collection
  23. 6-3.5-11-11 · Apportioned wheel tax for certain vehicles
  24. 6-3.5-11-12 · Collections; remittance; report
  25. 6-3.5-11-13 · Collection by bureau of motor vehicles or department of…
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