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Indiana · Snapshot 2026

IC 6-3.5-5-1 (Version a): Definitions

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Where this section sits in the code
  1. TITLE 6. TAXATION
  2. ARTICLE 3.5. LOCAL TAXATION
  3. Chapter 5. County Wheel Tax

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.

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

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