§ 31-36.1-2. Definitions.
Terms used in this chapter shall be construed to have the meanings provided for in
§ 31-36-1 and as follows:
(1) "Administrator� means the tax administrator.
(2) "Bond� means:
(i) A bond duly executed by a motor carrier as principal with a corporate surety qualified
under the provisions of the laws of this state, which bond shall be payable to this
state, conditioned upon the basic performance of all requirements of this chapter,
including the payment of all taxes, penalties and other obligations of the motor carrier
arising out of this tax; or
(ii) A deposit with the state treasury by the motor carrier under any terms and conditions
that the administrator may prescribe, in like amount of lawful money of the United
States or bonds, or other obligations of the United States, this state, or any county
of this state, of an actual market value not less than the amount so fixed by the
administrator.
(3) "Jurisdiction� means a state of the United States of America, the District of Columbia,
a province or territory of Canada, or a state of the United Mexican States.
(4) "Motor carrier� means every person, association of persons, firm, or corporation,
or any other legal entity, wherever resident or located, who operates or causes to
be operated qualified motor vehicles on the public highways of this state.
(5) "Qualified motor vehicles� means a motor vehicle used, designed or maintained for
transportation of persons or property and:
(A) Having two (2) axles and a gross vehicle weight or registered gross vehicle weight
exceeding twenty-six thousand pounds (26,000 lbs.) or 11,797 kilograms; or
(B) Having three (3) or more axles regardless of weight; or
(C) Is used in combination, when the weight of such combination exceeds twenty-six thousand
pounds (26,000 lbs.) or 11,797 kilograms gross vehicle or registered gross vehicle
weight. Qualified motor vehicle does not include recreational vehicles.
(6) "Recreational vehicle� means vehicles such as motor homes, pickup trucks with attached
campers, and buses when used exclusively for personal pleasure by an individual. In
order to qualify as a recreational vehicle, the vehicle shall not be used in connection
with any business endeavor.
(7) "Use� means the consumption by a motor carrier of fuels in the propulsion of qualified
motor vehicles over the highways of this state unless the fuel consumed is specifically
excluded by law from the tax.