Ind. Code § 9-18.1-13-1
As used in this chapter, "commercial vehicle" means a motor vehicle used in commerce to transport property if the motor vehicle:
(2) is subject to the commercial motor vehicle excise tax under IC 6-6-5.5 .
[Pre-2016 Revision Citations: 9-13-2-31(b); 9-13-2-31.5(b).]
As added by P.L.198-2016, SEC.326.