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Indiana · Snapshot 2026

IC 6-3.5-10-1: Definitions

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 3.5. LOCAL TAXATION
  3. Chapter 10. Municipal Vehicle Excise Tax

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.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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