{"data":{"id":"us-in/ic-6-3.5-11-14","jurisdiction":"us-in","citation":"IC 6-3.5-11-14","heading":"Wheel tax fund; use","body":"Sec. 14. (a) The fiscal officer of an adopting municipality shall deposit the wheel tax revenues in a fund to be known as the \"municipal wheel tax fund\".\n(b) An adopting municipality may use the wheel tax revenues that the municipality receives under this section only:\n(1) to construct, reconstruct, repair, or maintain streets and roads under its jurisdiction;\n(2) as a contribution to an authority established under IC 36-7-23; or\n(3) for the county's, city's, or town's contribution to obtain a grant from the local road and bridge matching grant fund under IC 8-23-30.","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#6-3.5-11-14","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"4fc2c76b67a7039c9dd38ba97e23b7f211e2afdf6f2d52a7018a684ee5a0d3bd","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.5-11-13","next":"us-in/ic-6-3.5-11-15"},"notice":"GroundRules: Original legal text. Not legal advice."}