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Indiana Code — Title 6 (Taxation)

IC 6-3.5-5-1

Definitions

Official textiga.in.govlast amended 16 subsections

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 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.

Amendment history

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.

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Nearby sections (25 sections)
  1. 6-3.5-4-7.5 · Expired
  2. 6-3.5-4-8 · Repealed
  3. 6-3.5-4-9 · Collections; remittance; report
  4. 6-3.5-4-10 · Repealed
  5. 6-3.5-4-11 · Repealed
  6. 6-3.5-4-12 · Appropriation of money derived from surtax
  7. 6-3.5-4-13 · Surtax fund; allocation; distribution; use
  8. 6-3.5-4-14 · Estimate of revenues; distribution
  9. 6-3.5-4-15 · Repealed
  10. 6-3.5-4-15.5 · Service charge
  11. 6-3.5-4-16 · Violations; offense
  12. 6-3.5-5-0.5 · Ordinance amendments; application; liability
  13. 6-3.5-5-1 · Definitions
  14. 6-3.5-5-1.1 · Local income tax council
  15. 6-3.5-5-2 · Imposition of tax; county wheel tax; rate; unpaid tax
  16. 6-3.5-5-3 · Vehicles subject to tax
  17. 6-3.5-5-4 · Exempt vehicles
  18. 6-3.5-5-5 · Registration of vehicles
  19. 6-3.5-5-6 · Rescission of wheel tax and vehicle excise tax
  20. 6-3.5-5-7 · Increase or decrease of tax; rates
  21. 6-3.5-5-8 · Adopted ordinance; letter approving transportation asset
  22. 6-3.5-5-8.5 · Credit upon sale of vehicle
  23. 6-3.5-5-9 · Collection of wheel tax; service charge
  24. 6-3.5-5-9.5 · Apportioned wheel tax for certain vehicles
  25. 6-3.5-5-10 · Repealed
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