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§ 6-6-16-1 — Indiana Law | CourtGPT
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  5. Article 6 - Motor Fuel and Vehicle Excise Taxes/
  6. Chapter 16 - Vehicle Sharing Excise Tax6-6-16-1. Definitions/
  7. § 6-6-16-1
Indiana Legal Code

§ 6-6-16-1

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(2) 'Gross retail income' has the meaning set forth in IC 6-2.5-1-5.(3) 'Passenger motor vehicle' has the meaning set forth in IC 9-13-2-123.(4) 'Peer to peer vehicle sharing program' has the meaning set forth in IC 24-4-9.2-4.(5) 'Person' has the meaning set forth in IC 6-2.5-1-3.(6) 'Retail merchant' has the meaning set forth in IC 6-2.5-1-8 and, for purposes of this chapter, is limited to:(A) the peer to peer vehicle sharing program when a vehicle is shared through a peer to peer vehicle sharing program; or(B) the vehicle owner when a vehicle is not shared through a peer to peer vehicle sharing program;(7) 'Shared vehicle driver' has the meaning set forth in IC 24-4-9.2-7.(8) 'Shared vehicle owner' has the meaning set forth in IC 24-4-9.2-8.(9) 'Truck' has the meaning set forth in IC 9-13-2-188(a).(10) 'Vehicle owner' means a person who shares a vehicle that is not available for sharing on a peer to peer vehicle sharing program. The term excludes shared vehicle owners.As added by P.L.108-2019, SEC.128.