2017 Indiana Code
TITLE 6. Taxation
ARTICLE 3.5. LOCAL TAXATION
CHAPTER 10. Municipal Motor Vehicle License Excise Surtax
6-3.5-10-1. Definitions
Note: This version of section amended by P.L.218-2017, SEC.23, effective 4-27-2017. See also following version of this section amended by P.L.256-2017, SEC.10, effective 7-1-2017.
Sec. 1. The following definitions apply throughout this chapter:
(1) "Adopting municipality" means an eligible municipality that has adopted the surtax.
(2) "Eligible municipality" means a municipality having a population of at least five thousand (5,000).
(3) "Fiscal body" has the meaning set forth in IC 36-1-2-6.
(4) "Fiscal officer" has the meaning set forth in IC 36-1-2-7.
(5) "Motor vehicle" means a vehicle that is subject to the annual license excise tax imposed under IC 6-6-5.
(6) "Municipality" has the meaning set forth in IC 36-1-2-11.
(7) "Surtax" means the annual license excise surtax imposed by the fiscal body of an eligible municipality under this chapter.
(8) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.
As added by P.L.146-2016, SEC.11. Amended by P.L.218-2017, SEC.23.
IC 6-3.5-10-1 Definitions
Note: This version of section amended by P.L.256-2017, SEC.10, effective 7-1-2017. See also preceding version of this section amended by P.L.218-2017, SEC.23, effective 4-27-2017.
Sec. 1. The following definitions apply throughout this chapter:
(1) "Adopting municipality" means an eligible municipality that has adopted the surtax.
(2) "Eligible municipality" means a municipality having a population of at least ten thousand (10,000).
(3) "Fiscal body" has the meaning set forth in IC 36-1-2-6.
(4) "Fiscal officer" has the meaning set forth in IC 36-1-2-7.
(5) "Vehicle" has the meaning set forth in IC 6-6-5-1(b).
(6) "Municipality" has the meaning set forth in IC 36-1-2-11.
(7) "Surtax" means the municipal vehicle excise tax imposed by the fiscal body of an eligible municipality under this chapter.
(8) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.
As added by P.L.146-2016, SEC.11. Amended by P.L.256-2017, SEC.10.
