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Indiana · Snapshot 2026

IC 6-3.5-11-1: Definitions

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  1. TITLE 6. TAXATION
  2. ARTICLE 3.5. LOCAL TAXATION
  3. Chapter 11. Municipal Wheel Tax

Sec. 1. The following definitions apply throughout this chapter:

(1) "Adopting municipality" means an eligible municipality that has adopted the wheel tax.

(2) "Branch office" means a branch office of the bureau of motor vehicles.

(3) "Bus" has the meaning set forth in IC 9-13-2-17.

(4) "Commercial vehicle" has the meaning set forth in IC 6-6-5.5-1(b).

(5) "Department" refers to the department of state revenue.

(6) "Eligible municipality" means a municipality having a population of at least five thousand (5,000).

(7) "In-state miles" has the meaning set forth in IC 6-6-5.5-1(b).

(8) "Political subdivision" has the meaning set forth in IC 34-6-2.1-155.

(9) "Recreational vehicle" has the meaning set forth in IC 9-13-2-150.

(10) "School bus" has the meaning set forth in IC 9-13-2-161(a).

(11) "Semitrailer" has the meaning set forth in IC 9-13-2-164(a).

(12) "State agency" has the meaning set forth in IC 34-6-2.1-194.

(13) "Tractor" has the meaning set forth in IC 9-13-2-180.

(14) "Trailer" has the meaning set forth in IC 9-13-2-184(a).

(15) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.

(16) "Truck" has the meaning set forth in IC 9-13-2-188(a).

(17) "Wheel tax" means the tax imposed under this chapter.

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

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