6-8.1-4-1. Establishment of Division; Division of Audit; Duties

Sec. 1. (a) The commissioner may establish within the department various divisions to assist in the administration and collection of the listed taxes. (b) Subject to the discretion of the commissioner as set forth in subsection (c), the commissioner shall establish within the department a division of audit, which shall: (1) upon the commissioner’s request, […]

6-8.1-4-1.5. Repealed

As added by P.L.72-1988, SEC.2. Amended by P.L.80-1989, SEC.13; P.L.99-1989, SEC.1. Repealed by P.L.1-1990, SEC.84.

6-8.1-4-1.6. Special Tax Division; Duties

Sec. 1.6. Subject to the discretion of the commissioner as set forth in section 1 of this chapter, the commissioner shall establish within the department a special tax division. The division shall do the following: (1) Administer and enforce the following: (A) Gasoline tax (IC 6-6-1.1). (B) Special fuel tax (IC 6-6-2.5). (C) Motor carrier […]

6-8.1-4-2. Audit and Special Tax Divisions; Powers and Duties

Sec. 2. (a) The division of audit may: (1) have full prompt access to all local and state official records; (2) have access, through the data processing offices of the various state agencies, to information from government and private sources that is useful in performing its functions; (3) inspect any books, records, or property of […]

6-8.1-4-3. Personnel of Divisions; Administration of Divisions

Sec. 3. (a) The requirements of this section are subject to the discretion of the commissioner as set forth in section 1 of this chapter. (b) The commissioner shall assign an adequate number of personnel to the divisions created by this chapter to perform their required functions. (c) The commissioner shall appoint a separate administrator […]

6-8.1-4-4. Commercial Motor Vehicle Owners or Operators Registration Center

Sec. 4. (a) The department shall establish a registration center to service motor carriers or entities that otherwise own or operate commercial motor vehicles. (b) The registration center is under the supervision of the department through the motor carrier services division. (c) A motor carrier or an entity that is otherwise an owner or operator […]

6-8.1-4-5. Authority to Deny Applications Involving Commercial Motor Vehicles

Sec. 5. (a) The department may deny an application under section 4(c) of this chapter if the applicant has had a registration revoked under section 4(f) of this chapter or any other applicable statute. (b) The department may deny an application described in section 4(c) of this chapter if the applicant’s business is operated, managed, […]