Indiana Code - Taxation - Title 6, Section 6-6-5-1

Definitions

Sec. 1. (a) As used in this chapter, "vehicle" means a vehicle
subject to annual registration as a condition of its operation on the
public highways pursuant to the motor vehicle registration laws of
the state.
(b) As used in this chapter, "mobile home" means a
nonself-propelled vehicle designed for occupancy as a dwelling or
sleeping place.
(c) As used in this chapter, "bureau" means the bureau of motor
vehicles.
(d) As used in this chapter, "license branch" means a branch
office of the bureau authorized to register motor vehicles pursuant to
the laws of the state.
(e) As used in this chapter, "owner" means the person in whose
name the vehicle or trailer is registered (as defined in IC 9-13-2).
(f) As used in this chapter, "motor home" means a self-propelled
vehicle having been designed and built as an integral part thereof
having living and sleeping quarters, including that which is
commonly referred to as a recreational vehicle.
(g) As used in this chapter, "last preceding annual excise tax
liability" means either:
(1) the amount of excise tax liability to which the vehicle was
subject on the owner's last preceding regular annual registration
date; or
(2) the amount of excise tax liability to which a vehicle that was
registered after the owner's last preceding annual registration
date would have been subject if it had been registered on that
date.
(h) As used in this chapter, "trailer" means a device having a gross
vehicle weight equal to or less than three thousand (3,000) pounds
that is pulled behind a vehicle and that is subject to annual
registration as a condition of its operation on the public highways
pursuant to the motor vehicle registration laws of the state. The term
includes any utility, boat, or other two (2) wheeled trailer.
(i) This chapter does not apply to the following:
(1) Vehicles owned, or leased and operated, by the United
States, the state, or political subdivisions of the state.
(2) Mobile homes and motor homes.
(3) Vehicles assessed under IC 6-1.1-8.
(4) Vehicles subject to registration as trucks under the motor
vehicle registration laws of the state, except trucks having a
declared gross weight not exceeding eleven thousand (11,000)
pounds, trailers, semitrailers, tractors, and buses.
(5) Vehicles owned, or leased and operated, by an institution of
higher education (as defined in IC 6-3-3-5(d)).
(6) Vehicles owned, or leased and operated, by a volunteer fire

department (as defined in IC 36-8-12-2).
(7) Vehicles owned, or leased and operated, by a volunteer
emergency ambulance service that:
(A) meets the requirements of IC 16-31; and
(B) has only members that serve for no compensation or a
nominal annual compensation of not more than three
thousand five hundred dollars ($3,500).
(8) Vehicles that are exempt from the payment of registration
fees under IC 9-18-3-1.
(9) Farm wagons.
(Formerly: Acts 1969, c.423, s.1; Acts 1971, P.L.73, SEC.1; Acts
1973, P.L.54, SEC.1; Acts 1975, P.L.67, SEC.1.) As amended by Acts
1978, P.L.48, SEC.1; Acts 1981, P.L.94, SEC.1; P.L.98-1987, SEC.1;
P.L.99-1987, SEC.1; P.L.98-1989, SEC.5; P.L.2-1991, SEC.44;
P.L.2-1993, SEC.59; P.L.1-1999, SEC.16.

Last modified: May 28, 2006