reglab/housing_qa huggingface dataset:
IN Code § 6-6-4.1-4 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|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 of motor fuel by a carrier in its operations on highways in Indiana. The rate of this tax is determined as follows:(1) When imposed upon the consumption of special fuel (other than an alternative fuel or a natural gas product), the tax rate is the same rate per gallon as the rate per gallon at which special fuel is taxed under IC 6-6-2.5.(2) When imposed upon the consumption of gasoline, the tax rate is the same rate per gallon as the rate per gallon at which gasoline is taxed under IC 6-6-1.1.(3) When imposed upon the consumption of a natural gas product or an alternative fuel, the tax rate is either of the following:(A) The same rate per diesel gallon equivalent as the rate per gallon at which special fuel is taxed under IC 6-6-2.5, in the case of liquid natural gas.(B) The same rate per gasoline gallon equivalent at which special fuel is taxed under IC 6-6-2.5, in the case of compressed natural gas or an alternative fuel commonly or commercially known or sold as butane or propane.The tax shall be paid quarterly by the carrier to the department on or before the last day of the month immediately following the quarter.(b) The amount of motor fuel consumed by a carrier in its operations on highways in Indiana is the total amount of motor fuel consumed in its entire operations within and without Indiana, multiplied by a fraction. The numerator of the fraction is the total number of miles traveled on highways in Indiana, and the denominator of the fraction is the total number of miles traveled within and without Indiana.(c) The amount of tax that a carrier shall pay for a particular quarter under this section equals the product of the tax rate in effect for that quarter, multiplied by the amount of motor fuel consumed by the carrier in its operation on highways in Indiana and upon which the carrier has not paid tax imposed under IC 6-6-1.1, IC 6-6-2.5, or section 4.5 of this chapter (before its repeal).(d) Subject to section 4.8 of this chapter, a carrier is entitled to a proportional use credit against the tax imposed under this section for that portion of motor fuel used to propel equipment mounted on a motor vehicle having a common reservoir for locomotion on the highway and the operation of the equipment, as determined by rule of the commissioner. An application for a proportional use credit under this subsection shall be filed on a quarterly basis on a form prescribed by the department.As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.90-1983, SEC.1; P.L.77-1985, SEC.27; P.L.59-1985, SEC.16; P.L.97-1987, SEC.38; P.L.69-1991, SEC.12; P.L.277-1993(ss), SEC.46; P.L.85-1995, SEC.31; P.L.222-1999, SEC.3; P.L.277-2013, SEC.12; P.L.218-2017, SEC.46; P.L.185-2018, SEC.7; P.L.234-2019, SEC.23.
IN Code § 6-6-4.1-4.7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-4.7. Certification for Proportional Use Credit

Sec. 4.7. (a) This section applies only to a claim for a proportional use credit under section 4(d) of this chapter or section 4.5(e) of this chapter (before its repeal) for taxes first due and payable after July 31, 1999.(b) A carrier must be certified by the department in order to qualify for a proportional use credit under section 4(d) of this chapter or section 4.5(e) of this chapter (before its repeal).(c) A carrier must apply to the department for certification before April 1 of the first calendar year for which the proportional use credit will be claimed. An application for certification must be in writing upon forms prescribed by the department and must be signed and verified by the carrier. The department must include on all application forms suitable spaces for a listing of the following:(1) The carrier's federal Social Security number or federal tax identification number.(2) The address of the carrier's principal place of business.(3) A description of each of the carrier's vehicles that has a common fuel supply reservoir for both locomotion on a public highway and a commercial purpose.(4) The vehicle identification number for each vehicle described in subdivision (3).(d) The department may certify that a carrier is qualified to claim a proportional use credit under section 4(d) of this chapter or section 4.5(e) of this chapter (before its repeal) only upon payment by the carrier to the department of a one (1) time fee of seven dollars ($7). The carrier must pay the fee at the time the application for certification is submitted to the department. The department shall deposit the fee in the motor carrier regulation fund established by IC 8-2.1-23-1.(e) A carrier must notify the department, on forms prescribed by the department, of any change of address by the carrier. The carrier must provide the notice not more than ten (10) days after the change of address. The department may revoke or suspend the certification of a carrier that fails to comply with this subsection.(f) All certificates issued under this section are personal and may not be transferred.(g) The department may require a carrier that has been issued a certificate under this section to submit additional information from time to time at reasonable intervals, as determined by the department.(h) The department may adopt rules under IC 4-22-2 to carry out this section.As added by P.L.222-1999, SEC.5. Amended by P.L.218-2017, SEC.49; P.L.185-2018, SEC.10.
IN Code § 6-6-4.1-5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-5. Disposition of Tax Revenue

Sec. 5. (a) The department shall deposit revenue collected under sections 4 and 12 of this chapter in the state highway fund (IC 8-23-9-54).(b) The department shall deposit revenue collected under sections 4.3 and 4.5 of this chapter (before their repeal) as follows:(1) Forty-seven and seventy-five hundredths percent (47.75%) in the state highway fund (IC 8-23-9-54).(2) Forty-seven and seventy-five hundredths percent (47.75%) in the motor vehicle highway account (IC 8-14-1).(3) Four and five-tenths percent (4.5%) in the motor carrier regulation fund administered by the department.(c) The department shall deposit revenue collected under section 13 of this chapter as follows:(1) Thirty-five percent (35%) in the motor vehicle highway account (IC 8-14-1).(2) Sixty-five percent (65%) in the state highway fund (IC 8-23-9-54).As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.59-1985, SEC.18; P.L.8-1988, SEC.5; P.L.18-1990, SEC.23; P.L.218-2017, SEC.51; P.L.185-2018, SEC.12.
IN Code § 6-6-4.1-6 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-6. Credits Against Tax

Sec. 6. (a) A carrier is entitled to a credit against the tax imposed under section 4 of this chapter if the carrier, or a lessor operating under the carrier's annual permit, has:(1) paid the tax imposed under IC 6-6-1.1 or IC 6-6-2.5 and section 4.5 of this chapter (before its repeal) on motor fuel purchased in Indiana;(2) consumed the motor fuel outside Indiana; and(3) paid a gasoline, special fuel, or road tax with respect to the fuel in one (1) or more other states or jurisdictions.(b) The amount of credit for a quarter is equal to the tax paid under IC 6-6-1.1, IC 6-6-2.5, and section 4.5 of this chapter (before its repeal) on motor fuel that:(1) was purchased in Indiana;(2) was consumed outside Indiana; and(3) with respect to which the carrier paid a gasoline, special fuel, or road tax to another state or jurisdiction.(c) To qualify for the credit, the carrier shall submit any evidence required by the department of payment of the tax imposed under IC 6-6-1.1 or IC 6-6-2.5 and section 4.5 of this chapter (before its repeal).(d) A credit earned by a carrier in a particular quarter shall be applied against the carrier's tax liability under this chapter for that quarter before any credit carryover is applied against that liability under section 7 of this chapter.As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.77-1985, SEC.28; P.L.277-1993(ss), SEC.47; P.L.218-2017, SEC.52; P.L.185-2018, SEC.13.
IN Code § 6-6-4.1-7 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-7. Computation of Credits; Refunds; Interest

Sec. 7. (a) As used in this section, the credit of a carrier for any quarter is the amount by which the credit to which the carrier is entitled under section 6 of this chapter for that quarter exceeds the tax liability of the carrier under section 4 of this chapter and section 4.5 of this chapter (before its repeal) for that quarter.(b) The credit for any quarter shall be allowed as a credit against the tax for which the carrier would otherwise be liable in the quarter in which the credit accrued.(c) A carrier is entitled to the refund of any credit not previously used to offset a tax liability or for any erroneously paid tax or penalty. To obtain the refund, the carrier shall submit to the department a properly completed application in accordance with rules adopted by the department under IC 4-22-2. The application must be submitted within three (3) years after the end of:(1) the quarter in which the credit accrued; or(2) the calendar year that contains the taxable period in which the tax or penalty was erroneously paid.Along with the application, the carrier shall submit any evidence required by the department and any reports required by the department under this chapter.(d) The department shall pay interest on any part of a refund that is not made within ninety (90) days after the date on which all of the following have been completed:(1) The filing of:(A) the properly completed application for refund; or(B) the quarterly return on which a refund is claimed.(2) The submission of any evidence required by the department of payment of the tax imposed under IC 6-6-1.1 or IC 6-6-2.5 and section 4.5 of this chapter (before its repeal).(3) The submission of reports required by the department under this chapter.(4) The furnishing of a surety bond, letter of credit, or cash deposit under section 8 of this chapter.(e) The department shall pay interest at the rate established under IC 6-8.1-9 from the date of:(1) the refund application;(2) the due date of a timely filed quarterly return on which a refund is claimed; or(3) the filing date of a quarterly return on which a refund is claimed, if the quarterly refund is filed after the due date of the quarterly return;to a date determined by the department that does not precede the date on which the refund is made by more than thirty (30) days.As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.77-1985, SEC.29; P.L.97-1987, SEC.39; P.L.96-1989, SEC.11; P.L.69-1991, SEC.14; P.L.277-1993(ss), SEC.48; P.L.218-2017, SEC.53; P.L.185-2018, SEC.14.
IN Code § 6-6-4.1-7.1 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-7.1. Class Action for Refund of Tax; Prerequisites

Sec. 7.1. A class action for the refund of a tax subject to this chapter may not be maintained in any court, including the Indiana tax court, on behalf of any person who has not complied with the requirements of section 7 of this chapter before the certification of a class. A refund of taxes to a member of a class in a class action is subject to the time limits set forth in section 7 of this chapter based on the time the class member filed the required claim for refund with the department.As added by P.L.60-1990, SEC.5. Amended by P.L.1-1991, SEC.66.
IN Code § 6-6-4.1-9 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-9. Presumption of Consumption Rate

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.
IN Code § 6-6-4.1-10 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|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.
IN Code § 6-6-4.1-11 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|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 section 10 of this chapter, two (2) or more carriers regularly engaged in the transportation of passengers on through buses and through tickets in pooled service may make joint reports of their operations in Indiana. The tax imposed by this chapter shall be calculated on the basis of the joint reports as though the carriers were a single carrier. The carriers making the reports are jointly and severally liable for the tax.(b) Joint reports made under subsection (a) must show the total number of miles traveled in Indiana and the total number of gallons of motor fuel purchased in Indiana by the reporting carriers. Credits or refunds to which the carriers making a joint return are entitled are not allowed as credits or refunds to any other carrier. Carriers filing joint reports shall permit all carriers engaged in pooled operations with them in Indiana to join them in filing joint reports.(c) For purposes of this chapter, there is a rebuttable presumption that the vehicles of carriers filing joint reports consumed one (1) gallon of motor fuel for every six (6) miles traveled.As added by Acts 1982, P.L.59, SEC.1.
IN Code § 6-6-4.1-14 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-14. Reciprocity

Sec. 14. (a) The commissioner or, with the commissioner's approval, the reciprocity commission created by IC 9-28-4 may enter into and become a member of the International Fuel Tax Agreement or other reciprocal agreements with the appropriate official or officials from any other state or jurisdiction under which all or any part of the requirements of the Indiana Administrative Code are waived with respect to motor carriers that use in Indiana motor fuel upon which tax has been paid to the other state or jurisdiction. An agreement may be made under this subsection only with a state or jurisdiction that grants equivalent privileges with respect to motor fuel consumed in the other state or jurisdiction and on which a tax has been paid to this state.(b) The commissioner or, with the commissioner's approval, the reciprocity commission created by IC 9-28-4 may enter into the International Registration Plan, the International Fuel Tax Agreement, or other reciprocal agreements with the appropriate official or officials of any other state or jurisdiction to exempt commercial motor vehicles licensed in the other state or jurisdiction from any of the requirements that would otherwise be imposed by this chapter, including the requirements for trip permits, temporary authorizations, repair and maintenance permits, and annual permits and the payment of fees for permits and authorizations. An agreement may be made under this subsection only with a state or jurisdiction that grants equivalent exemptions to motor vehicles licensed in Indiana.As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.2-1991, SEC.43; P.L.46-1994, SEC.2; P.L.129-2001, SEC.11.
IN Code § 6-6-4.1-14.5 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-14.5. Agreements; Limitations; Transmittals

Sec. 14.5. (a) The International Fuel Tax Agreement and any other agreement authorized under IC 6-6, IC 6-8.1, or IC 9-28 shall be limited to the following matters:(1) Determining the base state for users.(2) Specifying records requirements for users.(3) Specifying audit procedures.(4) Exchanging information.(5) Defining persons eligible for tax licensing.(6) Defining qualified motor vehicles.(7) Determining if bonding is required.(8) Specifying reporting requirements and periods, including the following:(A) Establishing uniform penalties and interest rates for late reporting.(B) Determining methods for collecting and forwarding motor fuel taxes, special fuel taxes, and penalties to another state or jurisdiction.(9) Any other provisions designed to facilitate the administration of the agreement.(b) The International Fuel Tax Agreement and any other agreement authorized under IC 6-6, IC 6-8.1, or IC 9-28 do not limit the authority of the general assembly to do any of the following:(1) Determine whether to impose a tax.(2) Determine tax rates.(3) Define tax exemptions or deductions.(4) Determine what constitutes a taxable event that results in the imposition of a tax.(5) Determine any other matters related to the powers described in subdivisions (1) through (4).(c) If:(1) Indiana becomes a member of the International Fuel Tax Agreement;(2) another member jurisdiction of the International Fuel Tax Agreement nets all of its International Fuel Tax Agreement returns received in a month according to the terms of the International Fuel Tax Agreement; and(3) the overall result of the netting is that:(A) more of the tax prescribed in section 4 of this chapter or section 4.5 of this chapter (before its repeal) was collected and will be transmitted to the department; or(B) more of the tax prescribed in IC 6-6-1.1 or IC 6-6-2.5 must be refunded to carriers and will be transmitted from the department;the transmittal described in subdivision (3) shall be done through the International Fuel Tax Agreement Clearinghouse or its successor program according to the terms of the International Fuel Tax Agreement.(d) The funds received or requested as part of a transmittal described in subsection (c) shall be deposited or credited in the following manner:(1) A transmittal to the department from a member jurisdiction of the International Fuel Tax Agreement of a collection of the tax prescribed in section 4 of this chapter or section 4.5 of this chapter (before its repeal) from carriers based in that member jurisdiction shall be deposited in the manner prescribed in section 5 of this chapter.(2) A request to the department from a member jurisdiction of the International Fuel Tax Agreement of amounts of the tax prescribed in IC 6-6-1.1 or IC 6-6-2.5 to be refunded to carriers based in that member jurisdiction shall be credited in the manner prescribed in IC 6-6-1.1-803.As added by P.L.129-2001, SEC.12. Amended by P.L.185-2018, SEC.15.
IN Code § 6-6-4.1-15 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-15. Enforcement

Sec. 15. The commissioner shall enforce this chapter. The state police department shall assist the commissioner in the enforcement of this chapter.As added by Acts 1982, P.L.59, SEC.1.
IN Code § 6-6-4.1-16 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-16. Agreements for Cooperative Audit of Reports and Returns

Sec. 16. The department may enter into the International Fuel Tax Agreement or any other agreements for:(1) furnishing information to and receiving information from other states, jurisdictions, or the International Fuel Tax Agreement clearinghouse, except as prohibited by IC 6-8.1-3-7; and(2) the cooperative audit of the reports and returns of carriers with the appropriate authorities of any other state or jurisdiction that imposes a tax similar to the tax imposed under this chapter.An officer or employee of another state or jurisdiction who audits reports and returns under an agreement made under this chapter or IC 6-8.1-3-12 is considered an authorized agent of this state for the purpose of the audit. A cooperative audit conducted under an agreement made under this section has the same effect as an audit conducted by the department.As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.129-2001, SEC.13.
IN Code § 6-6-4.1-17 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-17. Suspension or Revocation of Permit or Temporary Authorization; Reinstatement

Sec. 17. If a carrier:(1) fails to file a quarterly report required by this chapter;(2) fails to pay the tax imposed under section 4 of this chapter or section 4.5 of this chapter (before its repeal);(3) files a report after the date established under this chapter;(4) with respect to a listed tax (as defined in IC 6-8.1-1-1), fails to file all tax returns or information reports or to pay all taxes, penalties, and interest;(5) fails to file a form or report required under this chapter or the International Fuel Tax Agreement in an electronic format prescribed by the department; or(6) fails to remit taxes under section 10(f) of this chapter;the commissioner may suspend or revoke any annual permit, trip permit, temporary authorization, or repair and maintenance permit issued to the carrier. The commissioner may reinstate a permit or temporary authorization if a carrier files all required returns and reports and pays all outstanding liabilities.As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.77-1985, SEC.33; P.L.59-1985, SEC.20; P.L.46-1994, SEC.3; P.L.45-2011, SEC.3; P.L.185-2018, SEC.16.
IN Code § 6-6-4.1-18 (2021)
2021 Indiana Code|Title 6. Taxation|Article 6. Motor Fuel and Vehicle Excise Taxes|Chapter 4.1. Motor Carrier Fuel Tax|6-6-4.1-18. Violations; Penalties

Sec. 18. (a) A person who knowingly makes a false statement or knowingly presents a fraudulent receipt for the sale of motor fuel for the purpose of:(1) obtaining;(2) attempting to obtain; or(3) assisting any other person to obtain or attempt to obtain;a credit, refund, or reduction of liability for the tax imposed under this chapter commits a Class C infraction.(b) A carrier who knowingly violates this chapter, except for a violation covered by section 17 of this chapter, commits a Class C infraction.As added by Acts 1982, P.L.59, SEC.1.