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.

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

As added by P.L.146-2016, SEC.12. Amended by P.L.178-2019, SEC.21.