Indiana Code Title 6. Taxation § 6-3.5-4-1

(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 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.