Ind. Code § 6-6-4.1-10 – Quarterly reports; exemptions

(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 report required under this subsection on or before the last day of the month immediately following that quarter.
(b) Subject to the restrictions of subsection (d) and section 4.8 of this chapter, a carrier is exempt from the quarterly reporting requirements of this section if all or substantially all of:
1. (1) the mileage of the carrier in the previous calendar year was the result of operations in Indiana; and
2. (2) the motor fuel used in the operations of the carrier in the previous calendar year was purchased in Indiana and the carrier paid the tax imposed under IC 6-6-1.1 or IC 6-6-2.5 .
(c) A carrier is required to report and to pay the tax imposed by this chapter only on alternative fuel if:
1. (1) all or substantially all of the mileage of the carrier in a quarter is the result of operations in Indiana; and
2. (2) the motor fuel used for operations during the quarter was purchased in Indiana, some of which was alternative fuel.
(d) A carrier that is exempt under subsection (b) or meets the requirements of subsection (c) is subject to section 20 of this chapter and is required to keep books and records as required by IC 6-8.1-5 regarding the tax imposed under section 4 of this chapter.
(e) Each carrier shall submit to the department any other reports required by the department.
(f) All reports required to be filed under this chapter must be filed in an electronic format prescribed by the department.
(g) All taxes required to be remitted under this chapter must be remitted in an electronic format prescribed by the department.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.45-2011, SEC.2; P.L.211-2023, SEC.7.