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Indiana Code Title 6. Taxation § 6-6-5-1

Current as of January 02, 2024 | Updated by Findlaw Staff

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.

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Cite this article: FindLaw.com - Indiana Code Title 6. Taxation § 6-6-5-1 - last updated January 02, 2024 | https://codes.findlaw.com/in/title-6-taxation/in-code-sect-6-6-5-1/

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