Indiana Code Title 6. Taxation § 6-3.5-10-1

(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.