Sec. 3. The wheel tax applies to the following classes of vehicles:

(1) buses;

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(2) recreational vehicles;

(3) semitrailers;

(4) trailers with a declared gross weight of more than nine thousand (9,000) pounds; and

(5) trucks and tractors with a declared gross weight of more than eleven thousand (11,000) pounds.

As added by Acts 1980, P.L.10, SEC.5. Amended by P.L.178-2019, SEC.11.