(b) An adopting municipality may use the wheel tax revenues that the municipality receives under this section only:(1) to construct, reconstruct, repair, or maintain streets and roads under its jurisdiction;(2) as a contribution to an authority established under IC 36-7-23; or(3) for the county's, city's, or town's contribution to obtain a grant from the local road and bridge matching grant fund under IC 8-23-30.As added by P.L.146-2016, SEC.12.
Indiana Legal Code