Indiana Code - Taxation - Title 6, Section 6-6-4.1-1

Definitions

Sec. 1. As used in this chapter:
(a) "Carrier" means a person who operates or causes to be
operated a commercial motor vehicle on any highway in Indiana.
(b) "Commercial motor vehicle" means a vehicle which is listed
in section 2(a) of this chapter and which is not excluded from the
application of this chapter under section 2(b) of this chapter.
(c) "Commissioner" means the commissioner of the Indiana
department of state revenue.
(d) "Declared gross weight" means the weight at which a motor
vehicle is registered with:
(1) the bureau of motor vehicles; or
(2) a state other than Indiana.
(e) "Department" means the Indiana department of state revenue.
(f) "Highway" means the entire width between the boundary lines
of every publicly maintained way that is open in any part to the use
of the public for purposes of vehicular travel.
(g) "Motor fuel" means gasoline (as defined in IC 6-6-1.1), special
fuel (as defined in IC 6-6-2.5), and alternative fuel (as defined in
IC 6-6-2.5).
(h) "Quarter" means calendar quarter.
(i) "Motor vehicle" has the meaning set forth in IC 6-6-1.1-103.
(j) "Recreational vehicle" means motor homes, pickup trucks with
attached campers, and buses when used exclusively for personal
pleasure. A vehicle is not a recreational vehicle if the vehicle is used
in connection with a business.

As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.73-1986,
SEC.16; P.L.96-1989, SEC.8; P.L.60-1990, SEC.3;
P.L.277-1993(ss), SEC.45.

Last modified: May 28, 2006