Sec. 9. If there are no records showing the number of miles actually operated per gallon of motor fuel and if section 11(c) of this chapter is inapplicable, it is presumed for purposes of this chapter that one (1) gallon of motor fuel is consumed for every four (4) miles traveled.
As added by Acts 1982, P.L.59, SEC.1.
Structure Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 4.1. Motor Carrier Fuel Tax
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
6-6-4.1-4.7. 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
6-6-4.1-9. 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
6-6-4.1-14.5. Agreements; Limitations; Transmittals
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
6-6-4.1-22. Carriers; Interest on Nonpayment