Indiana Code Title 6. Taxation § 6-6-5.5-1

(1) “Base revenue” means the minimum amount of commercial vehicle excise tax revenue that a taxing unit will receive in a year.

(2) “Commercial vehicle” means a vehicle to which the tax imposed by this chapter applies.

(3) “Department” refers to the department of state revenue.

(4) “Fleet” means one (1) or more apportionable vehicles.

(5) “Indiana based” means a vehicle or fleet of vehicles that is base registered in Indiana under the terms of the International Registration Plan.

(6) “In-state miles” means the total number of miles operated by a commercial vehicle or fleet of commercial vehicles in Indiana during the preceding year.

(7) “Preceding year” means a period of twelve (12) consecutive months fixed by the department that shall be within the eighteen (18) months immediately preceding the commencement of the registration year for which proportional registration is sought.

(8) “Semitrailer” has the meaning set forth in IC 9-13-2-164(a).

(9) “Tractor” has the meaning set forth in IC 9-13-2-180.

(10) “Trailer” has the meaning set forth in IC 9-13-2-184(a).

(11) “Truck” has the meaning set forth in IC 9-13-2-188(a).