Indiana Code Title 6. Taxation § 6-3.5-5-1

(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) “Bus” has the meaning set forth in IC 9-13-2-17.

(3) “Commercial vehicle” has the meaning set forth in IC 6-6-5.5-1(b).

(4) “County council” includes the city-county council of a county that contains a consolidated city of the first class.

(5) “In-state miles” has the meaning set forth in IC 6-6-5.5-1(b).

(6) “Political subdivision” has the meaning set forth in IC 34-6-2.1-155.

(7) “Recreational vehicle” has the meaning set forth in IC 9-13-2-150.

(8) “School bus” has the meaning set forth in IC 9-13-2-161(a).

(9) “Semitrailer” has the meaning set forth in IC 9-13-2-164(a).

(10) “State agency” has the meaning set forth in IC 34-6-2.1-194.

(11) “Tractor” has the meaning set forth in IC 9-13-2-180.

(12) “Trailer” has the meaning set forth in IC 9-13-2-184(a).

(13) “Transportation asset management plan” includes planning for drainage systems and rights-of-way that affect transportation assets.

(14) “Truck” has the meaning set forth in IC 9-13-2-188(a).

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