Ind. Code » Title 6
Indiana Code

Ind. Code § 6-6-4.1-2 (2025)

Applicability of chapter

✓ 2025 Indiana Code: the 2026 session is not included
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     Sec. 2. (a) Except as provided in subsection (b), this chapter applies to each:

(1) road tractor;

(2) tractor truck;

(3) truck having more than two (2) axles;

(4) truck having a gross weight or a declared gross weight greater than twenty-six thousand (26,000) pounds;

(5) vehicle used in combination if the gross weight or the declared gross weight of the combination is greater than twenty-six thousand (26,000) pounds; and

(6) qualified motor vehicle that is subject to the tax reporting requirements of the International Fuel Tax Agreement;

that is propelled by motor fuel.

     (b) This chapter does not apply to the following:

(1) A vehicle operated by:

(A) this state;

(B) a political subdivision (as defined in IC 36-1-2-13);

(C) the United States; or

(D) an agency of states and the United States, or of two (2) or more states, in which this state participates.

(2) Trucks, trailers, or semitrailers and tractors that are registered as farm trucks, farm trailers, or farm semitrailers and tractors under IC 9-18 (before its expiration), IC 9-18.1-7, or a similar law of another state.

(3) A bus (as defined in IC 9-13-2-17).

(4) A vehicle described in subsection (a)(1) through (a)(3) when the vehicle is displaying a dealer registration plate.

(5) A recreational vehicle.

(6) A pickup truck that:

(A) is modified to include a third free rotating axle;

(B) has a gross weight not greater than twenty-six thousand (26,000) pounds; and

(C) is operated solely for personal use and not for commercial use.

As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.89-1983, SEC.1; P.L.77-1985, SEC.26; P.L.97-1987, SEC.37; P.L.8-1988, SEC.3; P.L.96-1989, SEC.9; P.L.60-1990, SEC.4; P.L.2-1991, SEC.42; P.L.24-2007, SEC.1; P.L.45-2011, SEC.1; P.L.215-2014, SEC.1; P.L.198-2016, SEC.28; P.L.211-2023, SEC.3.

 

Notes of Decisions
Cited in 1 case, 2001–2001 · leading case: Hi-Way Dispatch, Inc. v. Indiana Dep't of State Revenue, 756 N.E.2d 587 (Ind. T.C. 2001).
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Hi-Way Dispatch, Inc. v. Indiana Dep't of State Revenue, 756 N.E.2d 587 (Ind. T.C. 2001). · cites it 2× “1-1(b), a "commercial motor vehicle" subject to the fuel tax is any vehicle listed in Inptana Cope § 6-6-4.1-2(a) and not excluded by Inpitana Cope § 6-6-4.”
Ind. Code § 6-6-4.1-2(a): 1 case
Hi-Way Dispatch, Inc. v. Indiana Dep't of State Revenue, 756 N.E.2d 587 (Ind. T.C. 2001). “1-1(b), a "commercial motor vehicle" subject to the fuel tax is any vehicle listed in Inptana Cope § 6-6-4.1-2(a) and not excluded by Inpitana Cope § 6-6-4.”
Ind. Code § 6-6-4.1-2(b): 1 case
Hi-Way Dispatch, Inc. v. Indiana Dep't of State Revenue, 756 N.E.2d 587 (Ind. T.C. 2001). “1-1(b), a "commercial motor vehicle" subject to the fuel tax is any vehicle listed in Inptana Cope § 6-6-4.1-2(a) and not excluded by Inpitana Cope § 6-6-4.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.