Definitions
Sec. 1. (a) Unless defined in this section, terms used in this
chapter have the meaning set forth in the International Registration
Plan or in IC 6-6-5 (motor vehicle excise tax). Definitions set forth
in the International Registration Plan, as applicable, prevail unless
given a different meaning in this section or in rules adopted under
authority of this chapter. The definitions in this section apply
throughout this chapter.
(b) As used in this chapter, "base revenue" means the minimum
amount of commercial vehicle excise tax revenue that a taxing unit
will receive in a year.
(c) As used in this chapter, "commercial vehicle" means any of
the following:
(1) An Indiana-based vehicle subject to apportioned registration
under the International Registration Plan.
(2) A vehicle subject to apportioned registration under the
International Registration Plan and based and titled in a state
other than Indiana subject to the conditions of the International
Registration Plan.
(3) A truck, tractor, trailer, semitrailer, or truck-tractor subject
to registration under IC 9-18.
(d) As used in this chapter, "declared gross weight" means the
weight at which a vehicle is registered with:
(1) the bureau; or
(2) the International Registration Plan.
(e) As used in this chapter, "department" means the department of
state revenue.
(f) As used in this chapter, "fleet" means one (1) or more
apportionable vehicles.
(g) As used in this chapter, "gross weight" means the total weight
of a vehicle or combination of vehicles without load, plus the weight
of any load on the vehicle or combination of vehicles.
(h) As used in this chapter, "Indiana-based" means a vehicle or
fleet of vehicles that is base-registered in Indiana under the terms of
the International Registration Plan.
(i) As used in this chapter, "in-state miles" means the total number
of miles operated by a commercial vehicle or fleet of commercial
vehicles in Indiana during the preceding year.
(j) As used in this chapter, "motor vehicle" has the meaning set
forth in IC 9-13-2-105(a).
(k) As used in this chapter, "owner" means the person in whose
name the commercial vehicle is registered under IC 9-18 or the
International Registration Plan.
(l) As used in this chapter, "preceding year" means a period of
twelve (12) consecutive months fixed by the department which shall
be within the eighteen (18) months immediately preceding the
commencement of the registration year for which proportional
registration is sought.
(m) As used in this chapter, "semitrailer" has the meaning set
forth in IC 9-13-2-164(a).
(n) As used in this chapter, "tractor" has the meaning set forth in
IC 9-13-2-180.
(o) As used in this chapter, "trailer" has the meaning set forth in
IC 9-13-2-184(a).
(p) As used in this chapter, "truck" has the meaning set forth in
IC 9-13-2-188(a).
(q) As used in this chapter, "truck-tractor" has the meaning set
forth in IC 9-13-2-189(a).
(r) As used in this chapter, "vehicle" means a motor vehicle,
trailer, or semitrailer subject to registration under IC 9-18 as a
condition of its operation on the public highways pursuant to the
motor vehicle registration laws of the state.
As added by P.L.181-1999, SEC.2.
Last modified: May 28, 2006