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2022 Indiana Code
Title 6. Taxation
Article 3.5. Local Taxation
Chapter 10. Municipal Vehicle Excise Tax
6-3.5-10-1. Definitions

Universal Citation:
IN Code § 6-3.5-10-1 (2022)
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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) "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.218-2017, SEC.23; P.L.256-2017, SEC.10; P.L.86-2018, SEC.74.

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