Indiana Code
Chapter 4.1. Motor Carrier Fuel Tax
6-6-4.1-10. Quarterly Reports; Exemptions

Sec. 10. (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 this subsection and subsection (c), the department may, by rules adopted under IC 4-22-2, exempt any carrier from the quarterly reporting requirements of this section. The department may exempt only a carrier who submits an annual affidavit attesting that:
(1) all or substantially all of the mileage of the carrier in the previous calendar year was the result of operations in Indiana;
(2) all or substantially all of the motor fuel used in the operations of the carrier in the previous calendar year was purchased in Indiana; or
(3) the carrier is from a state that has a reciprocity agreement with the state of Indiana relating to motor fuel taxes.
(c) The department may exempt carriers under subsection (b) only if:
(1) granting exemptions will not adversely affect the enforcement of this chapter; and
(2) the carriers that apply for exemptions purchased an equitable amount of motor fuel in Indiana.
(d) Each carrier shall submit to the department any other reports required by the department.
(e) All reports required to be filed under this chapter must be filed in an electronic format prescribed by the department.
(f) 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.

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