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Indiana · Snapshot 2026

IC 6-6-5.1-2: Definitions

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  1. TITLE 6. TAXATION
  2. ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES
  3. Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers

Sec. 2. The following definitions apply throughout this chapter:

(1) "Bureau" refers to the bureau of motor vehicles.

(2) "Mobile home" has the meaning set forth in IC 9-13-2-103.2. The term includes a manufactured home (as defined in IC 9-13-2-96(a)).

(3) "Owner" means:

(A) in the case of a recreational vehicle, the person in whose name the recreational vehicle is registered under IC 9-18 (before its expiration) or IC 9-18.1; or

(B) in the case of a truck camper, the person holding title to the truck camper.

(4) "Recreational vehicle" has the meaning set forth in IC 9-13-2-150.

(5) "Truck camper" has the meaning set forth in IC 9-13-2-188.3.

Collected 2026-09-09T01:51:39Z. Source file · JSON

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