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.
6-6-4.1-16. Agreements for Cooperative Audit of Reports and Returns
Sec. 16. The department may enter into the International Fuel Tax Agreement or any other agreements for: (1) furnishing information to and receiving information from other states, jurisdictions, or the International Fuel Tax Agreement clearinghouse, except as prohibited by IC 6-8.1-3-7; and (2) the cooperative audit of the reports and returns of carriers with the […]
6-6-4.1-17. Suspension or Revocation of Permit or Temporary Authorization; Reinstatement
Sec. 17. If a carrier: (1) fails to file a quarterly report required by this chapter; (2) fails to pay the tax imposed under section 4 of this chapter or section 4.5 of this chapter (before its repeal); (3) files a report after the date established under this chapter; (4) with respect to a listed […]
6-6-4.1-18. Violations; Penalties
Sec. 18. (a) A person who knowingly makes a false statement or knowingly presents a fraudulent receipt for the sale of motor fuel for the purpose of: (1) obtaining; (2) attempting to obtain; or (3) assisting any other person to obtain or attempt to obtain; a credit, refund, or reduction of liability for the tax […]
6-6-4.1-5. Disposition of Tax Revenue
Sec. 5. (a) The department shall deposit revenue collected under sections 4 and 12 of this chapter in the state highway fund (IC 8-23-9-54). (b) The department shall deposit revenue collected under sections 4.3 and 4.5 of this chapter (before their repeal) as follows: (1) Forty-seven and seventy-five hundredths percent (47.75%) in the state highway […]
6-6-4.1-19. Impoundment of Commercial Motor Vehicle; Release of Cargo
Sec. 19. (a) The department or the state police department may impound a carrier’s commercial motor vehicle if: (1) the carrier has not obtained an annual permit, a trip permit, a temporary authorization, or a repair and maintenance permit (as required under sections 12 through 13 of this chapter) and the vehicle is operating on […]
6-6-4.1-6. Credits Against Tax
Sec. 6. (a) A carrier is entitled to a credit against the tax imposed under section 4 of this chapter if the carrier, or a lessor operating under the carrier’s annual permit, has: (1) paid the tax imposed under IC 6-6-1.1 or IC 6-6-2.5 and section 4.5 of this chapter (before its repeal) on motor […]
6-6-4.1-20. Failure to Keep Books and Records; Penalty
Sec. 20. A person subject to the taxes imposed under section 4 of this chapter, section 4.3 of this chapter (before its repeal), and section 4.5 of this chapter (before its repeal) who fails to keep the books and records as required by IC 6-8.1-5 is subject to the penalty imposed under IC 6-8.1-10-4. As […]
6-6-4.1-7. Computation of Credits; Refunds; Interest
Sec. 7. (a) As used in this section, the credit of a carrier for any quarter is the amount by which the credit to which the carrier is entitled under section 6 of this chapter for that quarter exceeds the tax liability of the carrier under section 4 of this chapter and section 4.5 of […]
6-6-4.1-21. Repealed
As added by P.L.97-1987, SEC.43. Amended by P.L.218-2017, SEC.54; P.L.185-2018, SEC.18; P.L.215-2018(ss), SEC.4. Repealed by P.L.146-2020, SEC.35.