{"data":{"id":"us-in/ic-6-3.5-10-1","jurisdiction":"us-in","citation":"IC 6-3.5-10-1","heading":"Definitions","body":"Sec. 1. The following definitions apply throughout this chapter:\n(1) \"Adopting municipality\" means an eligible municipality that has adopted the surtax.\n(2) \"Eligible municipality\" means a municipality having a population of at least five thousand (5,000).\n(3) \"Fiscal body\" has the meaning set forth in IC 36-1-2-6.\n(4) \"Fiscal officer\" has the meaning set forth in IC 36-1-2-7.\n(5) \"Vehicle\" has the meaning set forth in IC 6-6-5-1(b).\n(6) \"Municipality\" has the meaning set forth in IC 36-1-2-11.\n(7) \"Surtax\" means the municipal vehicle excise tax imposed by the fiscal body of an eligible municipality under this chapter.\n(8) \"Transportation asset management plan\" includes planning for drainage systems and rights-of-way that affect transportation assets.","path":["TITLE 6. TAXATION","ARTICLE 3.5. LOCAL TAXATION","Chapter 10. Municipal Vehicle Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.5-10-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"bfa66f789fdda25230c3830835c8f94b48ad2bf7c6a7b0e7e36fe9d6be959fcf","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.5-10-0.5","next":"us-in/ic-6-3.5-10-2"},"notice":"GroundRules: Original legal text. Not legal advice."}