Sec. 4. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3.
As added by P.L.19-1986, SEC.18.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 9. Auto Rental Excise Tax
6-6-9-2. "Gross Retail Income" Defined
6-6-9-3. "Passenger Motor Vehicle" Defined
6-6-9-5. "Retail Merchant" Defined
6-6-9-7. Imposition of Tax; Amount
6-6-9-8. Exemption of Certain Trucks and Peer to Peer Vehicle Sharing
6-6-9-10. Manner of Imposition, Payment, and Collection; Filing of Returns