Indiana Code
Chapter 1.7. Industrial Rail Service Fund
8-3-1.7-1. "Railroad" Defined

Sec. 1. Except as provided in section 2(a)(6) of this chapter, for purposes of this chapter, the term "railroad" does not include a Class I or a Class II railroad as established by the Interstate Commerce Commission, or wholly owned subsidiaries of those railroads. A railroad or railroad company includes a port authority that exercises its right to operate as a railroad under IC 8-10-5-8.1.
As added by Acts 1982, P.L.51, SEC.2. Amended by P.L.87-1997, SEC.1.