IC 6-6-5.1-2 — Definitions
Chapter 5.1. Excise Tax on Recreational Vehicles and Truck Campers
Bills amending this section
Section text
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 9-13-2-103.2. The term includes a manufactured home (as defined in IC 9-13-2-96(a)). (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; P.L.157-2026, SEC.153.
Source: official publisher (2026 edition)