Indiana Code Title 6. Taxation § 6-6-4.1-1

(a) “Carrier” means a person who operates or causes to be operated a commercial motor vehicle on any highway in Indiana.

(b) “Commercial motor vehicle” means a vehicle which is listed in section 2(a) of this chapter and which is not excluded from the application of this chapter under section 2(b) of this chapter.

(c) “Commissioner” means the commissioner of the Indiana department of state revenue.

(d) “Declared gross weight” means the weight at which a motor vehicle is registered with:

(e) “Department” means the Indiana department of state revenue.

(f) “Diesel gallon equivalent” means the amount of an alternative fuel or natural gas product that produces the same number of British thermal units of energy as a gallon of diesel fuel.

(g) “Gasoline gallon equivalent” means the amount of an alternative fuel or natural gas product that produces the same number of British thermal units of energy as a gallon of gasoline.

(h) “Highway” means the entire width between the boundary lines of every publicly maintained way that is open in any part to the use of the public for purposes of vehicular travel.

(i) “Motor fuel” means gasoline (as defined in IC 6-6-1.1), special fuel (as defined in IC 6-6-2.5), and alternative fuel (as defined in IC 6-6-2.5).

(j) “Quarter” means calendar quarter.

(k) “Motor vehicle” has the meaning set forth in IC 6-6-1.1-103.

(l) “Recreational vehicle” means motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure.  A vehicle is not a recreational vehicle if the vehicle is used in connection with a business.

(m) “Alternative fuel” has the meaning set forth in IC 6-6-2.5-1.

(n) “Special fuel” has the meaning set forth in IC 6-6-2.5-22.

(o) “Natural gas product” has the meaning set forth in IC 6-6-2.5-16.5.