IC 6-6-5-1: Definitions; applicability

Sec. 1. (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.