IC 6-3.5-10-1: Definitions
Where this section sits in the code
- TITLE 6. TAXATION
- ARTICLE 3.5. LOCAL TAXATION
- 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