Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1

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

(b) The rate of the surcharge tax is eleven cents ($0.11) per gallon.

(c) The tax imposed by IC 6-6-4.1-4.5 [IC 6-6-4.1-4.5 was repealed by P.L.185-2018, SECTION 9, effective July 1, 2018.] shall be paid quarterly by the last day of the month immediately following the quarter.

(Department of State Revenue; Reg 6-6-4.1-4.5(a)(010); filed Apr 30, 1986, 3:30 p.m.: 9 IR 2195; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR- 045140520FRA)