§ 31-36.1-2 Definitions. – Terms used in this chapter shall be construed to have the meanings provided forin § 31-36-1 and as follows:
(1) "Administrator" means the tax administrator.
(2) "Bond" means:
(i) A bond duly executed by a motor carrier as principal witha corporate surety qualified under the provisions of the laws of this state,which bond shall be payable to this state, conditioned upon the basicperformance of all requirements of this chapter, including the payment of alltaxes, penalties and other obligations of the motor carrier arising out of thistax; or
(ii) A deposit with the state treasury by the motor carrierunder any terms and conditions that the administrator may prescribe, in likeamount of lawful money of the United States or bonds, or other obligations ofthe United States, this state, or any county of this state, of an actual marketvalue not less than the amount so fixed by the administrator.
(3) "Jurisdiction" means a state of the United States ofAmerica, the District of Columbia, a province or territory of Canada, or astate of the United Mexican States.
(4) "Motor carrier" means every person, association ofpersons, firm, or corporation, or any other legal entity, wherever resident orlocated, who operates or causes to be operated qualified motor vehicles on thepublic highways of this state.
(5) "Qualified motor vehicles" means a motor vehicle used,designed or maintained for transportation of persons or property and:
(A) Having two (2) axles and a gross vehicle weight orregistered gross vehicle weight exceeding twenty-six thousand pounds (26,000lbs.) or 11,797 kilograms; or
(B) Having three (3) or more axles regardless of weight; or
(C) Is used in combination, when the weight of suchcombination exceeds twenty-six thousand pounds (26,000 lbs.) or 11,797kilograms gross vehicle or registered gross vehicle weight. Qualified motorvehicle does not include recreational vehicles.
(6) "Recreational vehicle" means vehicles such as motorhomes, pickup trucks with attached campers, and buses when used exclusively forpersonal pleasure by an individual. In order to qualify as a recreationalvehicle, the vehicle shall not be used in connection with any business endeavor.
(7) "Use" means the consumption by a motor carrier of fuelsin the propulsion of qualified motor vehicles over the highways of this stateunless the fuel consumed is specifically excluded by law from the tax.
§ 31-36.1-2 Definitions. – Terms used in this chapter shall be construed to have the meanings provided forin § 31-36-1 and as follows:
(1) "Administrator" means the tax administrator.
(2) "Bond" means:
(i) A bond duly executed by a motor carrier as principal witha corporate surety qualified under the provisions of the laws of this state,which bond shall be payable to this state, conditioned upon the basicperformance of all requirements of this chapter, including the payment of alltaxes, penalties and other obligations of the motor carrier arising out of thistax; or
(ii) A deposit with the state treasury by the motor carrierunder any terms and conditions that the administrator may prescribe, in likeamount of lawful money of the United States or bonds, or other obligations ofthe United States, this state, or any county of this state, of an actual marketvalue not less than the amount so fixed by the administrator.
(3) "Jurisdiction" means a state of the United States ofAmerica, the District of Columbia, a province or territory of Canada, or astate of the United Mexican States.
(4) "Motor carrier" means every person, association ofpersons, firm, or corporation, or any other legal entity, wherever resident orlocated, who operates or causes to be operated qualified motor vehicles on thepublic highways of this state.
(5) "Qualified motor vehicles" means a motor vehicle used,designed or maintained for transportation of persons or property and:
(A) Having two (2) axles and a gross vehicle weight orregistered gross vehicle weight exceeding twenty-six thousand pounds (26,000lbs.) or 11,797 kilograms; or
(B) Having three (3) or more axles regardless of weight; or
(C) Is used in combination, when the weight of suchcombination exceeds twenty-six thousand pounds (26,000 lbs.) or 11,797kilograms gross vehicle or registered gross vehicle weight. Qualified motorvehicle does not include recreational vehicles.
(6) "Recreational vehicle" means vehicles such as motorhomes, pickup trucks with attached campers, and buses when used exclusively forpersonal pleasure by an individual. In order to qualify as a recreationalvehicle, the vehicle shall not be used in connection with any business endeavor.
(7) "Use" means the consumption by a motor carrier of fuelsin the propulsion of qualified motor vehicles over the highways of this stateunless the fuel consumed is specifically excluded by law from the tax.
§ 31-36.1-2 Definitions. – Terms used in this chapter shall be construed to have the meanings provided forin § 31-36-1 and as follows:
(1) "Administrator" means the tax administrator.
(2) "Bond" means:
(i) A bond duly executed by a motor carrier as principal witha corporate surety qualified under the provisions of the laws of this state,which bond shall be payable to this state, conditioned upon the basicperformance of all requirements of this chapter, including the payment of alltaxes, penalties and other obligations of the motor carrier arising out of thistax; or
(ii) A deposit with the state treasury by the motor carrierunder any terms and conditions that the administrator may prescribe, in likeamount of lawful money of the United States or bonds, or other obligations ofthe United States, this state, or any county of this state, of an actual marketvalue not less than the amount so fixed by the administrator.
(3) "Jurisdiction" means a state of the United States ofAmerica, the District of Columbia, a province or territory of Canada, or astate of the United Mexican States.
(4) "Motor carrier" means every person, association ofpersons, firm, or corporation, or any other legal entity, wherever resident orlocated, who operates or causes to be operated qualified motor vehicles on thepublic highways of this state.
(5) "Qualified motor vehicles" means a motor vehicle used,designed or maintained for transportation of persons or property and:
(A) Having two (2) axles and a gross vehicle weight orregistered gross vehicle weight exceeding twenty-six thousand pounds (26,000lbs.) or 11,797 kilograms; or
(B) Having three (3) or more axles regardless of weight; or
(C) Is used in combination, when the weight of suchcombination exceeds twenty-six thousand pounds (26,000 lbs.) or 11,797kilograms gross vehicle or registered gross vehicle weight. Qualified motorvehicle does not include recreational vehicles.
(6) "Recreational vehicle" means vehicles such as motorhomes, pickup trucks with attached campers, and buses when used exclusively forpersonal pleasure by an individual. In order to qualify as a recreationalvehicle, the vehicle shall not be used in connection with any business endeavor.
(7) "Use" means the consumption by a motor carrier of fuelsin the propulsion of qualified motor vehicles over the highways of this stateunless the fuel consumed is specifically excluded by law from the tax.
