{"data":{"id":"us-in/ic-6-6-5-1","jurisdiction":"us-in","citation":"IC 6-6-5-1","heading":"Definitions; applicability","body":"Sec. 1. (a) Except as redefined in subsection (b), the definitions in IC 9-13-2 apply throughout this chapter.\n(b) The following definitions apply throughout this chapter:\n(1) \"Last preceding annual excise tax liability\" means either:\n(A) the amount of excise tax liability to which the vehicle was subject on the owner's last preceding regular annual registration date; or\n(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.\n(2) \"Light truck\" means a truck registered with a declared gross weight of eleven thousand (11,000) pounds or less.\n(3) \"Owner\" means the person in whose name the vehicle is registered.\n(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.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 5. Motor Vehicle Excise Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-5-1","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"2cb440ba93510acbe47d1b51c9186cd7bc3784d9ea2da684a042dbc9afe6a278","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-5-0.5","next":"us-in/ic-6-6-5-2"},"notice":"GroundRules: Original legal text. Not legal advice."}