Indiana Code
Chapter 4.1. Motor Carrier Fuel Tax
6-6-4.1-27. Information Sharing; Confidential Information

Sec. 27. (a) Notwithstanding IC 6-8.1-7 and IC 9-14-12-1, the department, the bureau of motor vehicles, and the Indiana department of transportation shall share the information regarding motor carriers and motor vehicles that is reasonably necessary for the effective administration and enforcement of IC 6-6-4.1, IC 8-2.1, and IC 9.
(b) For purposes of this section, the department may not divulge information:
(1) regarding the motor carrier fuel taxes paid by specific motor carriers; or
(2) contained on quarterly tax reports of specific motor carriers.
The department may provide statistical information that does not identify the amount of tax paid by a specific carrier.
As added by P.L.69-1991, SEC.18. Amended by P.L.1-1992, SEC.22; P.L.198-2016, SEC.30.

Structure Indiana Code

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 Repealed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 Repealed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 Repealed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