Indiana Code - Taxation - Title 6, Section 6-3.5-4-1

Definitions

Sec. 1. As used in this chapter:

"Branch office" means a branch office of the bureau of motor
vehicles.

"County council" includes the city-county council of a county that
contains a consolidated city of the first class.

"Motor vehicle" means a vehicle which is subject to the annual
license excise tax imposed under IC 6-6-5.

"Net annual license excise tax" means the tax due under IC 6-6-5
after the application of the adjustments and credits provided by that
chapter.

"Surtax" means the annual license excise surtax imposed by a
county council under this chapter.

As added by Acts 1980, P.L.10, SEC.4.

Last modified: May 28, 2006