6-6-4.1-22. Carriers; Interest on Nonpayment
Sec. 22. (a) If a carrier: (1) fails to file a return for taxes due under this chapter; (2) fails to pay the full amount of tax shown on the carrier’s return by the due date for the return or the payment; or (3) incurs a deficiency upon a determination by the department; the carrier […]
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 […]
6-6-4.1-13. Special Trip Permits; Repair and Maintenance Permits
Sec. 13. (a) A carrier may, in lieu of paying the tax imposed under this chapter that would otherwise result from the operation of a particular commercial motor vehicle, obtain from the department a trip permit authorizing the carrier to operate the commercial motor vehicle for a period of five (5) consecutive days. The department […]
6-6-4.1-14. Reciprocity
Sec. 14. (a) The commissioner or, with the commissioner’s approval, the reciprocity commission created by IC 9-28-4 may enter into and become a member of the International Fuel Tax Agreement or other reciprocal agreements with the appropriate official or officials from any other state or jurisdiction under which all or any part of the requirements […]
6-6-4.1-14.5. Agreements; Limitations; Transmittals
Sec. 14.5. (a) The International Fuel Tax Agreement and any other agreement authorized under IC 6-6, IC 6-8.1, or IC 9-28 shall be limited to the following matters: (1) Determining the base state for users. (2) Specifying records requirements for users. (3) Specifying audit procedures. (4) Exchanging information. (5) Defining persons eligible for tax licensing. […]
6-6-4.1-15. Enforcement
Sec. 15. The commissioner shall enforce this chapter. The state police department shall assist the commissioner in the enforcement of this chapter. As added by Acts 1982, P.L.59, SEC.1.