1.  ’Vehicle’ means any vehicle, whether or not self-propelled, that is designed or intended for land transportation if the legal owner of the vehicle is required to have a title.

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2.  The term includes, without limitation:

(a) Passenger vehicles;

(b) Recreational vehicles; and

(c) House trailers and travel trailers.

3.  The term does not include:

(a) Farm vehicles;

(b) Vehicles of a common or contract carrier;

(c) Commercial vehicles;

(d) Construction vehicles;

(e) Military vehicles;

(f) Vehicles used exclusively upon stationary rails or tracks; or

(g) Any other vehicles which are similar in nature to the vehicles listed in paragraphs (a) to (f), inclusive, and which the Commissioner, by regulation, excludes from the definition of ‘vehicle.’