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 […]
6-6-4.1-3. Leased Motor Vehicles
Sec. 3. (a) Except as otherwise provided in this section, every commercial motor vehicle leased to a carrier is subject to this chapter to the same extent and in the same manner as commercial motor vehicles owned by the carrier. (b) Except as provided in subsection (f), the department may consider a lessor of commercial […]
6-6-4.1-4. Imposition of Tax; Rates; Computation of Amount of Fuel Consumed in Indiana
Sec. 4. (a) A tax is imposed on the consumption of motor fuel by a carrier in its operations on highways in Indiana. The rate of this tax is determined as follows: (1) When imposed upon the consumption of special fuel (other than an alternative fuel or a natural gas product), the tax rate is […]
6-6-4.1-4.3. Repealed
As added by P.L.218-2017, SEC.47. Repealed by P.L.185-2018, SEC.8.
6-6-4.1-4.5. Repealed
As added by P.L.59-1985, SEC.17. Amended by P.L.8-1988, SEC.4; P.L.69-1991, SEC.13; P.L.85-1995, SEC.32; P.L.222-1999, SEC.4; P.L.277-2013, SEC.13; P.L.218-2017, SEC.48. Repealed by P.L.185-2018, SEC.9.
6-6-4.1-4.7. Certification for Proportional Use Credit
Sec. 4.7. (a) This section applies only to a claim for a proportional use credit under section 4(d) of this chapter or section 4.5(e) of this chapter (before its repeal) for taxes first due and payable after July 31, 1999. (b) A carrier must be certified by the department in order to qualify for a […]