Indiana Code
Chapter 4.1. Motor Carrier Fuel Tax
6-6-4.1-15. Enforcement

Indiana Code

Title 6. Taxation

Article 6. Motor Fuel and Vehicle Excise Taxes

Chapter 4.1. Motor Carrier Fuel Tax

6-6-4.1-1. Definitions

6-6-4.1-2. Applicability of Chapter

6-6-4.1-3. Leased Motor Vehicles

6-6-4.1-4. Imposition of Tax; Rates; Computation of Amount of Fuel Consumed in Indiana

6-6-4.1-4.3. Repealed

6-6-4.1-4.5. Repealed

6-6-4.1-4.7. Certification for Proportional Use Credit

6-6-4.1-4.8. Claim for Proportional Use Credit

6-6-4.1-5. Disposition of Tax Revenue

6-6-4.1-6. Credits Against Tax

6-6-4.1-7. Computation of Credits; Refunds; Interest

6-6-4.1-7.1. Class Action for Refund of Tax; Prerequisites

6-6-4.1-8. Bond, Letter of Credit, or Cash Deposit; Furnishing; Release From Liability; Retaining Cash Deposit

6-6-4.1-9. Presumption of Consumption Rate

6-6-4.1-10. Quarterly Reports; Exemptions

6-6-4.1-11. Pooled Services; Joint Reports; Calculation of Tax; Contents of Reports

6-6-4.1-12. Annual Permit, Cab Card, and Emblem

6-6-4.1-13. Special Trip Permits; Repair and Maintenance Permits

6-6-4.1-14. Reciprocity

6-6-4.1-14.5. Agreements; Limitations; Transmittals

6-6-4.1-15. Enforcement

6-6-4.1-16. Agreements for Cooperative Audit of Reports and Returns

6-6-4.1-17. Suspension or Revocation of Permit or Temporary Authorization; Reinstatement

6-6-4.1-18. Violations; Penalties

6-6-4.1-19. Impoundment of Commercial Motor Vehicle; Release of Cargo

6-6-4.1-20. Failure to Keep Books and Records; Penalty

6-6-4.1-21. Repealed

6-6-4.1-22. Carriers; Interest on Nonpayment

6-6-4.1-23. Penalty

6-6-4.1-24. Proposed Assessment; Protest; Hearing

6-6-4.1-25. Registration or Licensure of Vehicle Required to Obtain Annual Motor Carrier Fuel Tax Permit or License; Proof of Issuance of Permit or License

6-6-4.1-26. Issuance of Excess Size or Weight Permit; Proof of Registration Under This Chapter or International Fuel Tax Agreement

6-6-4.1-27. Information Sharing; Confidential Information