Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028.

1. (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.
2. (2) "Bus" has the meaning set forth in IC 9-13-2-17 .
3. (3) "Commercial vehicle" has the meaning set forth in IC 6-6-5.5-1 (b).
4. (4) "County council" includes the city-county council of a county that contains a consolidated city of the first class.
5. (5) "In-state miles" has the meaning set forth in IC 6-6-5.5-1 (b).
6. (6) "Political subdivision" has the meaning set forth in IC 34-6-2.1-155 .
7. (7) "Recreational vehicle" has the meaning set forth in IC 9-13-2-150 .
8. (8) "School bus" has the meaning set forth in IC 9-13-2-161 (a).
9. (9) "Semitrailer" has the meaning set forth in IC 9-13-2-164 (a).
10. (10) "State agency" has the meaning set forth in IC 34-6-2.1-194 .
11. (11) "Tractor" has the meaning set forth in IC 9-13-2-180 .
12. (12) "Trailer" has the meaning set forth in IC 9-13-2-184 (a).
13. (13) "Transportation asset management plan" includes planning for drainage systems and rights-of-way that affect transportation assets.
14. (14) "Truck" has the meaning set forth in IC 9-13-2-188 (a).

15. (15) "Wheel tax" means the tax imposed under this chapter.

    As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.3-1989, SEC.40; P.L.2-1991, SEC.38; P.L.1-1998, SEC.79; P.L.1-2007, SEC.62; P.L.211-2007, SEC.30; P.L.205-2013, SEC.92; P.L.146-2016, SEC.8; P.L.198-2016, SEC.24; P.L.197-2016, SEC.36; P.L.257-2017, SEC.5; P.L.256-2017, SEC.7; P.L.186-2025, SEC.68.

Sec. 1. The following definitions apply throughout this chapter: