6-6-4.1-23. Penalty
Sec. 23. (a) If a person: (1) fails to file a return for the tax due under this chapter on or by the due date for the return; (2) fails to pay the full amount of tax shown on the person’s return on or by the due date for the payment; or (3) incurs, upon […]
6-6-4.1-24. Proposed Assessment; Protest; Hearing
Sec. 24. (a) If the department believes that a person has not reported the proper amount of tax due, the department shall make a proposed assessment of the amount of the unpaid tax on the basis of the best information available to the department. The amount of the assessment is: (1) considered a tax payment […]
6-6-4.1-25. Registration or Licensure of Vehicle Required to Obtain Annual Motor Carrier Fuel Tax Permit or License; Proof of Issuance of Permit or License
Sec. 25. This section applies whenever the owner is required by law to obtain an annual motor carrier fuel tax permit or a license under the International Fuel Tax Agreement under IC 6-8.1-3-14 from the department. The bureau of motor vehicles may not register or license a motor bus, truck, tractor, trailer, or semitrailer used […]
6-6-4.1-26. Issuance of Excess Size or Weight Permit; Proof of Registration Under This Chapter or International Fuel Tax Agreement
Sec. 26. A special permit may not be issued under IC 9-20-6 to a carrier that is required to be registered under this chapter or under the International Fuel Tax Agreement under IC 6-8.1-3-14 until the carrier furnishes reasonable proof of registration: (1) under this chapter or under the International Fuel Tax Agreement under IC […]
6-6-4.1-27. Information Sharing; Confidential Information
Sec. 27. (a) Notwithstanding IC 6-8.1-7 and IC 9-14-12-1, the department, the bureau of motor vehicles, and the Indiana department of transportation shall share the information regarding motor carriers and motor vehicles that is reasonably necessary for the effective administration and enforcement of IC 6-6-4.1, IC 8-2.1, and IC 9. (b) For purposes of this […]
6-6-4.1-8. Bond, Letter of Credit, or Cash Deposit; Furnishing; Release From Liability; Retaining Cash Deposit
Sec. 8. (a) A carrier shall, at the request of the department and for cause, furnish a surety bond, letter of credit, or cash deposit to the department in order to ensure payment of the taxes imposed under this chapter and to permit the department to make a refund to the carrier under section 7 […]
6-6-4.1-9. Presumption of Consumption Rate
Sec. 9. If there are no records showing the number of miles actually operated per gallon of motor fuel and if section 11(c) of this chapter is inapplicable, it is presumed for purposes of this chapter that one (1) gallon of motor fuel is consumed for every four (4) miles traveled. As added by Acts […]
6-6-4.1-10. Quarterly Reports; Exemptions
Sec. 10. (a) Except as provided in section 13 of this chapter, each carrier subject to the tax imposed under this chapter shall submit to the department such quarterly reports of the operations of commercial motor vehicles giving rise to the carrier’s tax liability as the department may require. The carrier shall submit each quarterly […]
6-6-4.1-11. Pooled Services; Joint Reports; Calculation of Tax; Contents of Reports
Sec. 11. (a) In lieu of filing individual reports under section 10 of this chapter, two (2) or more carriers regularly engaged in the transportation of passengers on through buses and through tickets in pooled service may make joint reports of their operations in Indiana. The tax imposed by this chapter shall be calculated on […]
6-6-4.1-12. Annual Permit, Cab Card, and Emblem
Sec. 12. (a) Except as authorized under section 13 of this chapter, a carrier may operate a commercial motor vehicle upon the highways in Indiana only if the carrier has been issued an annual permit, cab card, and emblem under this section. (b) The department shall issue: (1) an annual permit; and (2) a cab […]