US lawIndianaRegulationsTitle 45 — Department of State RevenueArticle 13 — ARTICLE 13. MOTOR CARRIER FUEL TAXRule 1 — Definitions13-1-845 IAC 13-1-845 IAC 13-1-8 "Axle" definedLast amended: 2026Year: 2027Length: 16 wordsOfficial source Cite as Ind. Admin. Code tit. 45, r. 13-1-8Sec. 8. "Axle" means two (2) or more wheels mounted in a single transverse vertical plane.Previous45 IAC 13-1-7Next45 IAC 13-1-9