Ind. Admin. Code tit. 45, r. 13-3-3
Authority: IC 6-8.1-3-3
Affected: IC 6-6-4.1-3
Sec. 3. A lessor and lessee may stipulate in a written agreement that a specific party is to report and pay the motor carrier fuel tax on a leased commercial motor vehicle, in which case that party will be required to report and pay the tax on the vehicle.
(Department of State Revenue; Reg 6-6-4.1-3(b)(020); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2319; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR- 045140520FRA)