Sec. 1. As used in this chapter: (a) “Carrier” means a person who operates or causes to be operated a commercial motor vehicle on any highway in Indiana. (b) “Commercial motor vehicle” means a vehicle which is listed in section 2(a) of this chapter and which is not excluded from the application of this chapter […]
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 […]
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 […]
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 […]
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 […]
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 […]
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. […]
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.
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 […]
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 […]
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 […]
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 […]
Sec. 2. (a) Except as provided in subsection (b), this chapter applies to each: (1) road tractor; (2) tractor truck; (3) truck having more than two (2) axles; (4) truck having a gross weight or a declared gross weight greater than twenty-six thousand (26,000) pounds; and (5) vehicle used in combination if the gross weight […]
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 […]
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.
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 […]
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 […]
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 […]
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 […]
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 […]
