The wheel tax applies to the following classes of vehicles:
- (1) Buses.
- (2) Recreational vehicles.
- (3) Semitrailers.
- (4) Trailers with a declared gross weight of more than nine thousand (9,000) pounds.
- (5) Trucks and tractors with a declared gross weight of more than eleven thousand (11,000) pounds.
As added by P.L.146-2016, SEC.12. Amended by P.L.178-2019, SEC.21.