Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028.
- (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 surtax first.
- (2) "County council" includes the city-county council of a county that contains a consolidated city of the first class.
- (3) "Vehicle" has the meaning set forth in IC 6-6-5-1 (b).
- (4) "Net vehicle excise tax" means the tax due under IC 6-6-5 after the application of the adjustments and credits provided by that chapter.
- (5) "Surtax" means the county vehicle excise tax imposed by an adopting entity under this chapter.
(6) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.
As added by Acts 1980, P.L.10, SEC.4. Amended by P.L.205-2013, SEC.85; P.L.146-2016, SEC.5; P.L.198-2016, SEC.22; P.L.197-2016, SEC.34; P.L.257-2017, SEC.4; P.L.256-2017, SEC.3.
Sec. 1. The following definitions apply throughout this chapter: