Definitions

# (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:

(1) the bureau of motor vehicles; or

(2) a state other than Indiana.

# (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.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.73-1986, SEC.16; P.L.96-1989, SEC.8; P.L.60-1990, SEC.3; P.L.277-1993(ss), SEC.45; P.L.277-2013, SEC.11;
P.L.218-2017, SEC.45; P.L.185-2018, SEC.6; P.L.234-2019, SEC.22.