{"data":{"id":"us-in/ic-6-3.5-5-1-version-a","jurisdiction":"us-in","citation":"IC 6-3.5-5-1 (Version a)","heading":"Definitions","body":"Sec. 1. The following definitions apply throughout this chapter:\n(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.\n(2) \"Bus\" has the meaning set forth in IC 9-13-2-17.\n(3) \"Commercial vehicle\" has the meaning set forth in IC 6-6-5.5-1(b).\n(4) \"County council\" includes the city-county council of a county that contains a consolidated city of the first class.\n(5) \"In-state miles\" has the meaning set forth in IC 6-6-5.5-1(b).\n(6) \"Political subdivision\" has the meaning set forth in IC 34-6-2.1-155.\n(7) \"Recreational vehicle\" has the meaning set forth in IC 9-13-2-150.\n(8) \"School bus\" has the meaning set forth in IC 9-13-2-161(a).\n(9) \"Semitrailer\" has the meaning set forth in IC 9-13-2-164(a).\n(10) \"State agency\" has the meaning set forth in IC 34-6-2.1-194.\n(11) \"Tractor\" has the meaning set forth in IC 9-13-2-180.\n(12) \"Trailer\" has the meaning set forth in IC 9-13-2-184(a).\n(13) \"Transportation asset management plan\" includes planning for drainage systems and rights-of-way that affect transportation assets.\n(14) \"Truck\" has the meaning set forth in IC 9-13-2-188(a).\n(15) \"Wheel tax\" means the tax imposed under this chapter.","path":["TITLE 6. TAXATION","ARTICLE 3.5. LOCAL TAXATION","Chapter 5. County Wheel Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-3.5-5-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"93c25822ae271f8a47c1312d9f7f03c4a73de3a7fedfe860cff80e5dfd1e073b","source_id":"us-in","stale":false,"prev":"us-in/ic-6-3.5-5-0.5","next":"us-in/ic-6-3.5-5-1-version-b"},"notice":"GroundRules: Original legal text. Not legal advice."}