IC 6-6-4.1 – Motor Carrier Fuel Tax | Midpage

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Indiana Code

Chapter 4.1

IC 6-6-4.1

Motor Carrier Fuel Tax

1Definitions 2Applicability of chapter 3Leased motor vehicles 4Imposition of tax; rates; computation of amount of fuel consumed in Indiana 4.3Repealed 4.5Repealed 4.7Certification for proportional use credit 4.8Claim for proportional use credit 5Disposition of tax revenue 6Credits against tax 7Computation of credits; refunds; interest 7.1Class action for refund of tax; prerequisites 8Bond, letter of credit, or cash deposit; furnishing; release from liability; retaining cash deposit 9Presumption of consumption rate 10Quarterly reports; exemptions 11Pooled services; joint reports; calculation of tax; contents of reports 12Annual permit, cab card, and emblem; exemption 13Special trip permits; repair and maintenance permits 14Reciprocity 14.5Agreements; limitations; transmittals 15Enforcement 16Agreements for cooperative audit of reports and returns 17Suspension or revocation of permit or temporary authorization; reinstatement 18Violations; penalties 19Impoundment of commercial motor vehicle; release of cargo 20Failure to keep books and records; penalty 21Repealed 22Carriers; interest on nonpayment 23Penalty 24Proposed assessment; protest; hearing 25Registration or licensure of vehicle required to obtain annual motor carrier fuel tax permit or license; proof of issuance of permit or license 26Issuance of excess size or weight permit; proof of registration under this chapter or International Fuel Tax Agreement 27Information sharing; confidential information