Sec. 2. The following definitions apply throughout this chapter:
(1) "Bureau" refers to the bureau of motor vehicles.
(2) "Mobile home" has the meaning set forth in IC 6-1.1-7-1.
(3) "Owner" means:
(A) in the case of a recreational vehicle, the person in whose name the recreational vehicle is registered under IC 9-18 (before its expiration) or IC 9-18.1; or
(B) in the case of a truck camper, the person holding title to the truck camper.
(4) "Recreational vehicle" has the meaning set forth in IC 9-13-2-150.
(5) "Truck camper" has the meaning set forth in IC 9-13-2-188.3.
As added by P.L.131-2008, SEC.22. Amended by P.L.256-2017, SEC.43.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers
6-6-5.1-1. Application of Chapter
6-6-5.1-10. Excise Tax; Imposition; Property Tax Assessment Disallowed; Unpaid Tax
6-6-5.1-11. Valuation of Vehicles and Campers
6-6-5.1-12. Vehicle and Camper Classification
6-6-5.1-13. Recreational Vehicle or Truck Camper Age
6-6-5.1-22. Collection Procedures; Duties of County Officials; Distribution
6-6-5.1-23. Verification of Taxes Collected for Each Taxing Unit
6-6-5.1-24. Political Subdivisions; Estimates of Amounts to Be Distributed
6-6-5.1-25. Registration Without Payment of Tax; Offenses
6-6-5.1-28. Limitation on Indebtedness of Political or Municipal Corporations; Effect
6-6-5.1-30. Application; Calculation of Credits, Refunds, and Taxes