6-6-12-1. Applicability
Sec. 1. This chapter applies to a carrier that is taxed on the consumption of motor fuel under IC 6-6-4.1. As added by P.L.277-2013, SEC.14.
6-6-12-2. Applicable After 2013
Sec. 2. This chapter applies to road taxes paid after December 31, 2013. As added by P.L.277-2013, SEC.14.
6-6-12-3. “Carrier”
Sec. 3. As used in this chapter, “carrier” has the meaning set forth in IC 6-6-4.1-1(a). As added by P.L.277-2013, SEC.14.
6-6-12-4. “Road Tax”
Sec. 4. As used in this chapter, “road tax” means any of the following: (1) The gasoline tax (IC 6-6-1.1). (2) The special fuel tax (IC 6-6-2.5). (3) The motor carrier fuel tax (IC 6-6-4.1). As added by P.L.277-2013, SEC.14.
6-6-12-5. Tax Credit Claim
Sec. 5. (a) Before July 1, 2014, a carrier that consumes compressed natural gas to propel a vehicle described in IC 6-6-4.1-2(a) may claim a credit against the road taxes imposed upon the carrier’s consumption of compressed natural gas in the previous state fiscal year. (b) After June 30, 2014, a carrier that consumes compressed […]
6-6-12-6. Tax Credit Amount
Sec. 6. The amount of a credit allowed under this chapter is equal to twelve percent (12%) of the road taxes imposed upon the carrier’s consumption of compressed natural gas in: (1) the previous state fiscal year for compressed natural gas consumed before July 1, 2014; or (2) the previous calendar quarter for compressed natural […]
6-6-12-7. Procedure for Claiming Credit
Sec. 7. A carrier must claim the credit on a form and in the manner prescribed by the department of state revenue. As added by P.L.277-2013, SEC.14.
6-6-12-8. Refundable Credit
Sec. 8. A credit allowed under this chapter is refundable. Credits refunded under this section are payable from the motor vehicle highway account established under IC 8-14-1. As added by P.L.277-2013, SEC.14.
6-6-12-9. False Statement; Fraudulent Fuel Receipts; Penalties
Sec. 9. A person who knowingly makes a false statement or knowingly presents a fraudulent receipt for the payment of a road tax for the purpose of: (1) obtaining; (2) attempting to obtain; or (3) assisting any other person to obtain or attempt to obtain; a credit under this chapter commits a Class C infraction. […]