Indiana Code — Title 6 (Taxation)
IC 6-3.5-5-14
Appropriation of money derived from wheel tax
Sec. 14. (a) Except as provided in subsection (b), in the case of a county that contains a consolidated city, the city-county council may appropriate money derived from the wheel tax to:
# (1)
the department of transportation established by IC 36-3-5-4 for use by the department under law; or
# (2)
an authority established under IC 36-7-23.
(b) Beginning July 1, 2025, the city-county council must appropriate money derived from the wheel tax for the purposes allowed under IC 8-14-1-4(c).
(c) The city-county council may not appropriate money derived from the wheel tax for any other purpose.
As added by Acts 1980, P.L.10, SEC.5. Amended by Acts 1982, P.L.33, SEC.8;
P.L.346-1989(ss), SEC.1; P.L.173-2025, SEC.6.
Amendment history
As added by Acts 1980, P.L.10, SEC.5. Amended by Acts 1982, P.L.33, SEC.8; P.L.346-1989(ss), SEC.1; P.L.173-2025, SEC.6.
Source: view the official text
Nearby sections (25 sections)
- 6-3.5-5-4 · Exempt vehicles
- 6-3.5-5-5 · Registration of vehicles
- 6-3.5-5-6 · Rescission of wheel tax and vehicle excise tax
- 6-3.5-5-7 · Increase or decrease of tax; rates
- 6-3.5-5-8 · Adopted ordinance; letter approving transportation asset
- 6-3.5-5-8.5 · Credit upon sale of vehicle
- 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- 6-3.5-5-10 · Repealed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- 6-3.5-5-12 · Repealed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- 6-3.5-5-17 · Repealed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