{"data":{"id":"us-in/ic-6-6-5.1-2","jurisdiction":"us-in","citation":"IC 6-6-5.1-2","heading":"Definitions","body":"Sec. 2. The following definitions apply throughout this chapter:\n(1) \"Bureau\" refers to the bureau of motor vehicles.\n(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)).\n(3) \"Owner\" means:\n(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\n(B) in the case of a truck camper, the person holding title to the truck camper.\n(4) \"Recreational vehicle\" has the meaning set forth in IC 9-13-2-150.\n(5) \"Truck camper\" has the meaning set forth in IC 9-13-2-188.3.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-5.1-2","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"26c5e0dd21277be08a3a70f63892fa6662cf2313bfff8453ccd9f8f0f6815d3f","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-5.1-1","next":"us-in/ic-6-6-5.1-3"},"notice":"GroundRules: Original legal text. Not legal advice."}