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Indiana Code — Title 6 (Taxation)

IC 6-3.5-4-1

Definitions

Official textiga.in.govlast amended

Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027.
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 surtax first.

# (2)

"County council" includes the city-county council of a county that contains a consolidated city of the first class.

# (3)

"Vehicle" has the meaning set forth in IC 6-6-5-1(b).

# (4)

"Net vehicle excise tax" means the tax due under IC 6-6-5 after the application of the adjustments and credits provided by that chapter.

# (5)

"Surtax" means the county vehicle excise tax imposed by an adopting entity under this chapter.

# (6)

"Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.205-2013, SEC.85; P.L.146-2016,
SEC.5; P.L.198-2016, SEC.22; P.L.197-2016, SEC.34; P.L.257-2017, SEC.4; P.L.256-2017,
SEC.3.

Amendment history

As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.205-2013, SEC.85; P.L.146-2016, SEC.5; P.L.198-2016, SEC.22; P.L.197-2016, SEC.34; P.L.257-2017, SEC.4; P.L.256-2017, SEC.3.

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Nearby sections (25 sections)
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  3. 6-3.1-45-3 · "Qualified investment"
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  5. 6-3.1-45-5 · "State tax liability"
  6. 6-3.1-45-6 · "Taxpayer"
  7. 6-3.1-45-7 · Credit for qualified investment; amount of credit
  8. 6-3.1-45-8 · Carryover of excess credit; taxpayer not entitled to…
  9. 6-3.1-45-9 · Pass through entity without state tax liability; tax…
  10. 6-3.1-45-10 · Claiming credit; annual state tax return; required…
  11. 6-3.5-4-0.1 · Application of certain amendments to chapter
  12. 6-3.5-4-0.5 · Ordinance amendments; application; liability
  13. 6-3.5-4-1 · Definitions
  14. 6-3.5-4-1.1 · Local income tax council
  15. 6-3.5-4-2 · Imposition and rate of surtax; wheel tax; duration; unpaid…
  16. 6-3.5-4-3 · Vehicles subject to tax
  17. 6-3.5-4-4 · Rescission of surtax and wheel tax
  18. 6-3.5-4-5 · Increase or decrease of surtax
  19. 6-3.5-4-6 · Adopted ordinance; letter approving transportation asset
  20. 6-3.5-4-7 · Registration of vehicle; surtax; amount; collection
  21. 6-3.5-4-7.3 · Surtax; amount; schedule
  22. 6-3.5-4-7.4 · Surtax reduction; credit; adjustment; refund
  23. 6-3.5-4-7.5 · Expired
  24. 6-3.5-4-8 · Repealed
  25. 6-3.5-4-9 · Collections; remittance; report
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