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Indiana Code — Title 6 (Taxation)

IC 6-6-5-1

Definitions; applicability

Official textiga.in.govlast amended

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.
Formerly: Acts 1969, c.423, s.1; Acts 1971, P.L.73, SEC.1; Acts 1973, P.L.54, SEC.1; Acts 1975, P.L.67, SEC.1. As amended by Acts 1978, P.L.48, SEC.1; Acts 1981, P.L.94, SEC.1;
P.L.98-1987, SEC.1; P.L.99-1987, SEC.1; P.L.98-1989, SEC.5; P.L.2-1991, SEC.44;
P.L.2-1993, SEC.59; P.L.1-1999, SEC.16; P.L.2-2007, SEC.126; P.L.259-2013, SEC.1;
P.L.174-2016, SEC.2; P.L.198-2016, SEC.31; P.L.256-2017, SEC.21.

Amendment history

Formerly: Acts 1969, c.423, s.1; Acts 1971, P.L.73, SEC.1; Acts 1973, P.L.54, SEC.1; Acts 1975, P.L.67, SEC.1. As amended by Acts 1978, P.L.48, SEC.1; Acts 1981, P.L.94, SEC.1; P.L.98-1987, SEC.1; P.L.99-1987, SEC.1; P.L.98-1989, SEC.5; P.L.2-1991, SEC.44; P.L.2-1993, SEC.59; P.L.1-1999, SEC.16; P.L.2-2007, SEC.126; P.L.259-2013, SEC.1; P.L.174-2016, SEC.2; P.L.198-2016, SEC.31; P.L.256-2017, SEC.21.

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Nearby sections (25 sections)
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  4. 6-6-4.1-21 · Repealed
  5. 6-6-4.1-22 · Carriers; interest on nonpayment
  6. 6-6-4.1-23 · Penalty
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  11. 6-6-5-0.1 · Application of certain amendments to chapter
  12. 6-6-5-0.5 · Application
  13. 6-6-5-1 · Definitions; applicability
  14. 6-6-5-2 · Vehicle excise tax; imposition; proof of payment of property
  15. 6-6-5-3 · Valuation of vehicles
  16. 6-6-5-3.5 · Trailer registration; weight; fees
  17. 6-6-5-4 · Repealed
  18. 6-6-5-5 · Amount of tax credit against tax
  19. 6-6-5-5.1 · Repealed
  20. 6-6-5-5.2 · Credit for certain veterans who are not eligible for a…
  21. 6-6-5-5.5 · Repealed
  22. 6-6-5-5.6 · Repealed
  23. 6-6-5-5.7 · Repealed
  24. 6-6-5-6 · Repealed
  25. 6-6-5-6.7 · "Passenger motor vehicle"; credits for rental vehicles;
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