{"data":{"id":"us-in/ic-6-3.5-11-1","jurisdiction":"us-in","citation":"IC 6-3.5-11-1","heading":"Definitions","body":"Sec. 1. The following definitions apply throughout this chapter:\n(1) \"Adopting municipality\" means an eligible municipality that has adopted the wheel tax.\n(2) \"Branch office\" means a branch office of the bureau of motor vehicles.\n(3) \"Bus\" has the meaning set forth in IC 9-13-2-17.\n(4) \"Commercial vehicle\" has the meaning set forth in IC 6-6-5.5-1(b).\n(5) \"Department\" refers to the department of state revenue.\n(6) \"Eligible municipality\" means a municipality having a population of at least five thousand (5,000).\n(7) \"In-state miles\" has the meaning set forth in IC 6-6-5.5-1(b).\n(8) \"Political subdivision\" has the meaning set forth in IC 34-6-2.1-155.\n(9) \"Recreational vehicle\" has the meaning set forth in IC 9-13-2-150.\n(10) \"School bus\" has the meaning set forth in IC 9-13-2-161(a).\n(11) \"Semitrailer\" has the meaning set forth in IC 9-13-2-164(a).\n(12) \"State agency\" has the meaning set forth in IC 34-6-2.1-194.\n(13) \"Tractor\" has the meaning set forth in IC 9-13-2-180.\n(14) \"Trailer\" has the meaning set forth in IC 9-13-2-184(a).\n(15) \"Transportation asset management plan\" includes planning for drainage systems and rights-of-way that affect transportation assets.\n(16) \"Truck\" has the meaning set forth in IC 9-13-2-188(a).\n(17) \"Wheel tax\" means the tax imposed under this chapter.","path":["TITLE 6. TAXATION","ARTICLE 3.5. LOCAL TAXATION","Chapter 11. Municipal Wheel Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.5-11-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"78be3e77a13091aec1ef593e7c808bebe87a11b83c118ce0068f10ba39dfd3b8","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.5-11-0.5","next":"us-in/ic-6-3.5-11-2"},"notice":"GroundRules: Original legal text. Not legal advice."}