Authority: IC 6-8.1-3-3

Affected: IC 6-1.1-8-35; IC 6-6-4.1-13

Sec. 6. (a) The department may issue a temporary written authorization if unforeseen or uncertain circumstances require the operation of a commercial motor vehicle for which neither an annual permit nor a trip permit has been obtained.

(b) A temporary authorization may be issued only if:

1. (1) the commissioner determines that undue hardship would otherwise result;
2. (2) the carrier has paid the Indiana indefinite situs tax, imposed under IC 6-1.1-8-35, for any or all prior years; and
3. (3) the carrier has not held a valid annual permit within the preceding twelve (12) months.

(c) A separate temporary authorization is required for each commercial motor vehicle operated by a carrier.

(d) A carrier who obtains a temporary authorization shall:

1. (1) pay the trip permit fee at the time the temporary authorization is issued; or
2. (2) subsequently obtain an annual permit.

(Department of State Revenue; Reg 6-6-4.1-13(030); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2325; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)