Indiana Code § 9-13-2-111

"New motor vehicle"
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Sec. 111. "New motor vehicle" means a motor vehicle: (1) that has not been previously titled under IC 9-17 and carries a manufacturer's certificate of origin; or (2) that has never been transferred by a manufacturer, distributor, or dealer to an ultimate purchaser. [Pre-1991 Recodification Citations: 9-1-1-2(gg); 9-10-1-1 part.]

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