Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1-4

Sec. 1. A motor carrier fuel tax is imposed on the consumption of motor fuel by commercial motor vehicles operated by a carrier in its operations on highways in Indiana.

(Department of State Revenue; Reg 6-6-4.1-4(a)(010); filed Jul 13, 1984, 9:25 am: 7 IR 2319)