Indiana § 6-3.5-11-2 Imposition of tax; municipal wheel tax; rate; unpaid tax

Indiana Statutes

§ 6-3.5-11-2 — Imposition of tax; municipal wheel tax; rate; unpaid tax

Indiana § 6-3.5-11-2

Art. 3.5LOCAL TAXATION

Ch. 11Municipal Wheel Tax

This text of Indiana § 6-3.5-11-2 (Imposition of tax; municipal wheel tax; rate; unpaid tax) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ind. Code § 6-3.5-11-2 (2026).

Text

(a)The fiscal body of an eligible municipality may, subject to subsections (b) and (c), adopt an ordinance to impose a municipal wheel tax in accordance with this chapter on each vehicle that:

(1)is included in one (1) of the classes of vehicles listed in section 3 of this chapter;

(2)is not exempt from the wheel tax under section 4 of this chapter; and

(3)is registered in the eligible municipality.

(b)The fiscal body of an eligible municipality may not adopt an ordinance to impose the wheel tax unless the fiscal body concurrently adopts an ordinance under IC 6-3.5-10 to impose the municipal vehicle excise tax.

(c)The fiscal body of an eligible municipality may not adopt an ordinance to impose the wheel tax unless the eligible municipality uses a transportation asset management plan

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(a) The fiscal body of an eligible municipality
may, subject to subsections (b) and (c), adopt an ordinance to impose
a municipal wheel tax in accordance with this chapter on each vehicle
that:
(1) is included in one (1) of the classes of vehicles listed in
section 3 of this chapter;
(2) is not exempt from the wheel tax under section 4 of this
chapter; and
(3) is registered in the eligible municipality.
(b) The fiscal body of an eligible municipality may not adopt an
ordinance to impose the wheel tax unless the fiscal body concurrently
adopts an ordinance under IC 6-3.5-10 to impose the municipal vehicle
excise tax.
(c) The fiscal body of an eligible municipality may not adopt an
ordinance to impose the wheel tax unless the eligible municipality uses
a transportation asset management plan approved by the Indiana
department of transportation.
(d) The fiscal body of an eligible municipality may impose the
wheel tax at a different rate for each of the classes of vehicles listed in
section 3 of this chapter. In addition, the fiscal body may establish
different rates within the classes of buses, recreational vehicles,
semitrailers, trailers, tractors, and trucks based on weight
classifications of those vehicles that are established by the bureau of
motor vehicles for use throughout Indiana. However, the wheel tax rate
for a particular class or weight classification of vehicles may not be less
than five dollars ($5) and may not exceed forty dollars ($40). The fiscal
body shall state the initial wheel tax rates in the ordinance that imposes
the tax.
(e) Subject to subsection (f), a wheel tax imposed by this chapter for
a vehicle is due and shall be paid each year at the time the vehicle is
registered.
(f) If the municipal wheel tax imposed by this chapter was not paid
for one (1) or more preceding registration years, the bureau may collect
only the municipal wheel tax imposed by this chapter for the:
(1) registration year immediately preceding the current
registration year;
(2) current registration year; and
(3) registration year immediately following the current
registration year.