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This entry was published on 2014-09-22
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SECTION 521
Definitions
Tax (TAX) CHAPTER 60, ARTICLE 21-A
§ 521. Definitions. For purposes of this article, the following
definitions shall apply unless a different meaning is clearly required:

(a) "Person" shall include an individual, co-partner, society,
association, corporation, joint stock company, lessee, and any
combinations of individuals; an executor, administrator, receiver,
trustee or other fiduciary.

(b) Qualified motor vehicle. (1) "Qualified motor vehicle" means a
vehicle, other than a recreational vehicle, used, designed or maintained
for transportation of persons or property and:

(i) Having two axles and a gross vehicle weight or registered gross
vehicle weight exceeding twenty-six thousand pounds; or

(ii) Having three or more axles regardless of weight; or

(iii) Is used in combination, when the weight of such combination
exceeds twenty-six thousand pounds gross vehicle weight.

(2) "Recreational vehicle" means vehicles such as motor homes, pickup
trucks with attached campers, and buses when used exclusively for
personal pleasure by individuals. In order to qualify as a recreational
vehicle, the vehicle shall not be used in connection with any business
endeavor.

(c) "Carrier" shall include any person having the lawful use or
control, or the right to the use or control of any qualified motor
vehicle in this state.

(d) "Public highway" shall include any public highway, street, avenue,
road, public place, public driveway or any other public way.