§ 6-6-5-1 — Definitions; applicability

(a) Except as redefined in subsection (b), the
definitions in IC 9-13-2 apply throughout this chapter.
(b) The following definitions apply throughout this chapter:
(1) "Last preceding annual excise tax liability" means either:
(A) the amount of excise tax liability to which the vehicle was
subject on the owner's last preceding regular annual registration
date; or
(B) 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.
(2) "Light truck" means a truck registered with a declared gross
weight of eleven thousand (11,000) pounds or less.
(3) "Owner" means the person in whose name the vehicle is
registered.
(4) "Vehicle" means a vehicle subject to annual registration as a
condition of its operation on the public highways pursuant to the
vehicle registration laws of the state.
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; P.L.2-2007, SEC.126;
P.L.259-2013, SEC.1; P.L.174-2016, SEC.2; P.L.198-2016, SEC.31;
P.L.256-2017, SEC.21.