Terms Used In Indiana Code > Title 6 > Article 6 > Chapter 4.1 - Motor Carrier Fuel Tax

• Alternative fuel: has the meaning set forth in Indiana Code 6-6-4.1-1
• Carrier: means a person who operates or causes to be operated a commercial motor vehicle on any highway in Indiana. See Indiana Code 6-6-4.1-1
• Commercial motor vehicle: means a vehicle which is listed in section 2(a) of this chapter and which is not excluded from the application of this chapter under section 2(b) of this chapter. See Indiana Code 6-6-4.1-1
• Commissioner: means the commissioner of the Indiana department of state revenue. See Indiana Code 6-6-4.1-1
• Declared gross weight: means the weight at which a motor vehicle is registered with:

  Indiana Code 6-6-4.1-1

• Department: means the Indiana department of state revenue. See Indiana Code 6-6-4.1-1
• Diesel gallon equivalent: means the amount of an alternative fuel or natural gas product that produces the same number of British thermal units of energy as a gallon of diesel fuel. See Indiana Code 6-6-4.1-1
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Gasoline gallon equivalent: means the amount of an alternative fuel or natural gas product that produces the same number of British thermal units of energy as a gallon of gasoline. See Indiana Code 6-6-4.1-1
• Highway: means the entire width between the boundary lines of every publicly maintained way that is open in any part to the use of the public for purposes of vehicular travel. See Indiana Code 6-6-4.1-1
• in writing: include printing, lithographing, or other mode of representing words and letters. See Indiana Code 1-1-4-5
• Judgment: means all final orders, decrees, and determinations in an action and all orders upon which executions may issue. See Indiana Code 1-1-4-5
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
• Motor fuel: means gasoline (as defined in Indiana Code 6-6-4.1-1
• Motor vehicle: has the meaning set forth in Indiana Code 6-6-4.1-1
• Natural gas product: has the meaning set forth in Indiana Code 6-6-4.1-1
• Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
• Property: includes personal and real property. See Indiana Code 1-1-4-5
• Quarter: means calendar quarter. See Indiana Code 6-6-4.1-1
• Recreational vehicle: means motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure. See Indiana Code 6-6-4.1-1
• Special fuel: has the meaning set forth in Indiana Code 6-6-4.1-1
• United States: includes the District of Columbia and the commonwealths, possessions, states in free association with the United States, and the territories. See Indiana Code 1-1-4-5
• Verified: when applied to pleadings, means supported by oath or affirmation in writing. See Indiana Code 1-1-4-5
• Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5