Indiana Code
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 4.1. Motor Carrier Fuel Tax

6-6-4.1-1. Definitions - Sec. 1. As used in this chapter: (a) "Carrier" means...

6-6-4.1-2. Applicability of Chapter - Sec. 2. (a) Except as provided in subsection (b), this...

6-6-4.1-3. Leased Motor Vehicles - Sec. 3. (a) Except as otherwise provided in this section,...

6-6-4.1-4. Imposition of Tax; Rates; Computation of Amount of Fuel Consumed in Indiana - Sec. 4. (a) A tax is imposed on the consumption...

6-6-4.1-4.3. Repealed - As added by P.L.218-2017, SEC.47. Repealed by P.L.185-2018, SEC.8.

6-6-4.1-4.5. Repealed - As added by P.L.59-1985, SEC.17. Amended by P.L.8-1988, SEC.4; P.L.69-1991,...

6-6-4.1-4.7. Certification for Proportional Use Credit - Sec. 4.7. (a) This section applies only to a claim...

6-6-4.1-4.8. Claim for Proportional Use Credit - Sec. 4.8. (a) This section applies only to a claim...

6-6-4.1-5. Disposition of Tax Revenue - Sec. 5. (a) The department shall deposit revenue collected under...

6-6-4.1-6. Credits Against Tax - Sec. 6. (a) A carrier is entitled to a credit...

6-6-4.1-7. Computation of Credits; Refunds; Interest - Sec. 7. (a) As used in this section, the credit...

6-6-4.1-7.1. Class Action for Refund of Tax; Prerequisites - Sec. 7.1. A class action for the refund of a...

6-6-4.1-8. Bond, Letter of Credit, or Cash Deposit; Furnishing; Release From Liability; Retaining Cash Deposit - Sec. 8. (a) A carrier shall, at the request of...

6-6-4.1-9. Presumption of Consumption Rate - Sec. 9. If there are no records showing the number...

6-6-4.1-10. Quarterly Reports; Exemptions - Sec. 10. (a) Except as provided in section 13 of...

6-6-4.1-11. Pooled Services; Joint Reports; Calculation of Tax; Contents of Reports - Sec. 11. (a) In lieu of filing individual reports under...

6-6-4.1-12. Annual Permit, Cab Card, and Emblem - Sec. 12. (a) Except as authorized under section 13 of...

6-6-4.1-13. Special Trip Permits; Repair and Maintenance Permits - Sec. 13. (a) A carrier may, in lieu of paying...

6-6-4.1-14. Reciprocity - Sec. 14. (a) The commissioner or, with the commissioner's approval,...

6-6-4.1-14.5. Agreements; Limitations; Transmittals - Sec. 14.5. (a) The International Fuel Tax Agreement and any...

6-6-4.1-15. Enforcement - Sec. 15. The commissioner shall enforce this chapter. The state...

6-6-4.1-16. Agreements for Cooperative Audit of Reports and Returns - Sec. 16. The department may enter into the International Fuel...

6-6-4.1-17. Suspension or Revocation of Permit or Temporary Authorization; Reinstatement - Sec. 17. If a carrier: (1) fails to file a...

6-6-4.1-18. Violations; Penalties - Sec. 18. (a) A person who knowingly makes a false...

6-6-4.1-19. Impoundment of Commercial Motor Vehicle; Release of Cargo - Sec. 19. (a) The department or the state police department...

6-6-4.1-20. Failure to Keep Books and Records; Penalty - Sec. 20. A person subject to the taxes imposed under...

6-6-4.1-21. Repealed - As added by P.L.97-1987, SEC.43. Amended by P.L.218-2017, SEC.54; P.L.185-2018,...

6-6-4.1-22. Carriers; Interest on Nonpayment - Sec. 22. (a) If a carrier: (1) fails to file...

6-6-4.1-23. Penalty - Sec. 23. (a) If a person: (1) fails to file...

6-6-4.1-24. Proposed Assessment; Protest; Hearing - Sec. 24. (a) If the department believes that a person...

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 - Sec. 25. This section applies whenever the owner is required...

6-6-4.1-26. Issuance of Excess Size or Weight Permit; Proof of Registration Under This Chapter or International Fuel Tax Agreement - Sec. 26. A special permit may not be issued under...

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...