reglab/statecodes huggingface dataset:
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-45. Disclosure of Financial Records; Increase in Bond or Cash Deposit

Sec. 45. The commissioner may, at the commissioner's reasonable discretion, require a licensee to furnish current certified, audited financial statements. If the commissioner determines that a licensee's financial condition warrants an increase in the bond or cash deposit, the commissioner may require the licensee to furnish an increased bond or cash deposit.
As added by P.L.277-1993(ss), SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-46. Filing of New Bond; Conditions; Cancellation of License; Reduction of Cash Deposit by Judgment; Additional Deposit

Sec. 46. (a) The commissioner may require a licensee to file a new bond with a satisfactory surety in the same form and amount if:
(1) liability upon the previous bond is discharged or reduced by the judgment rendered, payment made, or otherwise disposed of; or
(2) in the opinion of the commissioner, any surety on the previous bond becomes unsatisfactory.
If the new bond is unsatisfactory, the commissioner shall cancel the license. If the new bond is satisfactorily furnished, the commissioner shall release in writing the surety on the previous bond from any liability accruing after the effective date of the new bond.
(b) If a licensee has a cash deposit with the commissioner and the deposit is reduced by a judgment rendered, payment made, or otherwise disposed of, the commissioner may require the licensee to make a new deposit equal to the amount of the reduction.
As added by P.L.277-1993(ss), SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-47. Deposit Insufficient to Ensure Payment; Written Demand to File New Bond; Requirements; Cancellation of License

Sec. 47. (a) If the commissioner reasonably determines that the amount of the existing bond or cash deposit is insufficient to ensure payment to the state of the tax and any penalty and interest for which the licensee is or may become liable, the licensee shall, upon written demand of the commissioner, file a new bond or increase the cash deposit. The commissioner shall allow the licensee at least thirty (30) days to secure the increased bond or cash deposit.
(b) The new bond or cash deposit must meet the requirements set forth in this chapter.
(c) If the new bond or cash deposit required under this section is unsatisfactory, the commissioner shall cancel the licensee's license certificate.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.31.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-48. Release of Surety From Liability; Written Request; Notice; Cancellation

Sec. 48. (a) Sixty (60) days after making a written request for release to the commissioner, the surety of a bond furnished by a licensee is released from any liability to the state accruing on the bond after the sixty (60) day period. The release does not affect any liability accruing before the expiration of the sixty (60) day period.
(b) The commissioner shall promptly notify the licensee furnishing the bond that a release has been requested. Unless the licensee obtains a new bond that meets the requirements of this chapter and files with the commissioner the new bond within the sixty (60) day period, the commissioner shall cancel the license.
(c) Sixty (60) days after making a written request for release to the commissioner, the cash deposit provided by a licensee is canceled as security for any obligation accruing after the expiration of the sixty (60) day period. However, the commissioner may retain all or part of the cash deposit for up to three (3) years and one (1) day as security for any obligations accruing before the effective date of the cancellation. Any part of the deposit that is not retained by the commissioner shall be released to the licensee. Before the expiration of the sixty (60) day period, the licensee must provide the commissioner with a bond that satisfies the requirements of this chapter or the commissioner shall cancel the license.
As added by P.L.277-1993(ss), SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-49. Denial of License; Hearing; Notice

Sec. 49. Before being denied a license, the department shall grant the applicant a hearing of which the applicant shall be given at least five (5) days written notice.
As added by P.L.277-1993(ss), SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-50. Issuance of License

Sec. 50. If the application and bond are approved, the department shall issue a license and as many copies as the licensee has places of business for which a license is required.
As added by P.L.277-1993(ss), SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-53. Display of License at Place of Business

Sec. 53. Each license shall be preserved and conspicuously displayed at the place of business for which it is issued.
As added by P.L.277-1993(ss), SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-54. Discontinuance of Business; Surrender of License

Sec. 54. Upon the discontinuance of the business, the license issued for the place shall be immediately surrendered to the department.
As added by P.L.277-1993(ss), SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-55. Notice of Discontinuance, Sale, or Transfer of Business; Content; Liability

Sec. 55. Whenever any person licensed to do business under this chapter discontinues, sells, or transfers the business, the licensee shall immediately notify the department in writing of the discontinuance, sale, or transfer. The notice shall give the date of discontinuance, sale, or transfer and in the event of the sale or transfer of the business, the name and address of the purchaser or transferee. The licensee shall be liable for all taxes, interest, and penalties that accrue or may be owing and any criminal liability for misuse of the license that occurs prior to issuance of the notice.
As added by P.L.277-1993(ss), SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-56. Repealed

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.32. Repealed by P.L.61-1996, SEC.24.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-56.5. Suppliers, Permissive Suppliers, and Licensed Importers; Reporting Requirements; Violations

Sec. 56.5. (a) For the purpose of determining the amount of special tax due, every supplier shall file with the department on forms prescribed and furnished by the department a verified statement by the supplier. The department may require the reporting of any information reasonably necessary to determine the amount of special fuel tax due.
(b) The reports required by this section that contain information for the preceding calendar month shall be filed before the twentieth day of each month.
(c) Each supplier and permissive supplier shall separately report:
(1) all loads of special fuel received by the supplier or permissive supplier for export to another state; and
(2) all loads of special fuel removed by the supplier or permissive supplier out of an out-of-state terminal for delivery to Indiana and sold tax free to persons for import into Indiana;
in accordance with the shipping papers issued by the terminal operator. A person who knowingly violates this subsection commits a Level 6 felony.
(d) Each licensed importer shall file monthly with the department a verified sworn statement of operations within Indiana and any other information with respect to the source and means of transportation of special fuel as the department may require and on forms prescribed and furnished by the department. A person who knowingly violates this subsection commits a Level 6 felony.
As added by P.L.65-1997, SEC.2. Amended by P.L.158-2013, SEC.97.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-57. Terminal Operators; Reporting Requirements; Inventory Records

Sec. 57. (a) Each person operating a terminal in Indiana shall file monthly reports of operations within Indiana on forms prescribed by the department. The department may require the reporting of any information it considers reasonably necessary.
(b) For purposes of reporting and determining tax liability under this chapter, every licensee shall maintain inventory records as required by the department.
As added by P.L.277-1993(ss), SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-58. Final Report Upon Discontinuance, Sale, or Transfer of Business or Revocation of License; Payment of Taxes and Penalties

Sec. 58. Every licensee shall, upon the discontinuance, sale, or transfer of the business or upon the cancellation or revocation of a license, make a report as required under this chapter marked "Final Report", and shall pay all special fuel taxes and penalties that may be due the state except as may otherwise be provided by law. The payment shall be made to the department in accordance with sections 35 and 36 of this chapter.
As added by P.L.277-1993(ss), SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-59. Exporters; Reporting Requirements

Sec. 59. Each person operating as an exporter shall file monthly reports with the department on forms prescribed and furnished by the department concerning the amount of special fuel exported from Indiana. The department may require the reporting of any information it considers reasonably necessary. However, the report shall contain the following information:
(1) The special fuel loaded in Indiana for delivery outside of Indiana.
(2) The gallons delivered to taxing jurisdictions outside Indiana.
(3) The name and federal employer identification number of the receiver of the exported special fuel.
(4) The date of the shipments.
As added by P.L.277-1993(ss), SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-60. Transporters; Reporting Requirements; Failure to Report; Penalty; Waiver of Report

Sec. 60. (a) Each person operating as a transporter in Indiana shall file monthly reports with the department on forms prescribed and furnished by the department concerning the amount of special fuel transported in Indiana. The department may require the reporting of any information it considers reasonably necessary to track the movement of special fuel in Indiana.
(b) If a transporter fails to make the reports required by this section, the person is subject to a civil penalty of one thousand dollars ($1,000) for each violation, as reasonably determined by the department.
(c) The reports required by this section are for information purposes only and the commissioner may waive the filing of the reports if the reports are unnecessary for the proper administration of this chapter.
As added by P.L.277-1993(ss), SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-61. Composite and Modified Reports

Sec. 61. The department may aggregate the information required in any of the reports required by this chapter into one (1) or more composite or modified reports in order to avoid duplicate reporting.
As added by P.L.277-1993(ss), SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-63. Failure of Suppliers, Permissive Suppliers, Importers, and Blenders to Collect or Timely Remit Tax; Penalties

Sec. 63. (a) A supplier, permissive supplier, importer, or blender who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under section 35 of this chapter or pursuant to a tax precollection agreement under section 35 of this chapter is liable for the uncollected tax plus a penalty equal to one hundred percent (100%) of the uncollected tax.
(b) Collection of a special fuel tax arising from an out-of-state transaction does not in itself subject a supplier or permissive supplier to the jurisdiction of Indiana for any tax liability arising outside of this chapter.
(c) A person who fails or refuses to pay over to the state the tax on special fuel at the time required in this chapter or who fraudulently withholds or appropriates or otherwise uses the money or any portion thereof belonging to the state commits a Level 6 felony.
(d) A person who negligently disregards any provision of this chapter is subject to a civil penalty of five hundred dollars ($500) for each separate occurrence of negligent disregard as determined by the commissioner.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.34; P.L.65-1997, SEC.3; P.L.158-2013, SEC.99.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-65. Shipping Documents; Violations; Impoundment, Seizure, and Sale of Vehicle; Evidence; Release

Sec. 65. (a) If a person is found operating a motor vehicle in violation of section 40(b), 40(c), or 62(e) of this chapter, the vehicle and its cargo is subject to impoundment, seizure, and subsequent sale, in accordance with IC 6-8.1. The failure of the operator of a motor vehicle to have on-board when loaded a terminal-issued bill of lading with a destination state machine printed on its face or which fails to meet the descriptive annotation requirements in section 40(b), 41(g)(2), 41(g)(3), or 62(e) of this chapter, whichever may apply, shall be presumptive evidence of a violation sufficient to warrant impoundment and seizure of the vehicle and its cargo.
(b) After a person:
(1) is found in violation of section 62(c) of this chapter; and
(2) pays the tax due to the state;
the department shall issue a release to the person. The release must permit the dyed or marked special fuel, or both, that is the subject of the violation to be consumed on Indiana public highways within a grace period of twenty-four (24) hours after the time that the release is issued. After the grace period expires, the person shall be considered in violation of section 62(c) of this chapter if the person or the person's agent operates or maintains the same motor vehicle on an Indiana public highway with special fuel containing dye or a marker, or both.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.36; P.L.85-1995, SEC.28; P.L.61-1996, SEC.6.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-67. Use of Tax Revenues

Sec. 67. The tax collected on the use of special fuel shall be used only for highway purposes and for payment of any part of the cost of traffic policing and traffic safety incurred by the state or any of its political subdivisions, as authorized by law.
As added by P.L.277-1993(ss), SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-68. Deposit of Revenue

Sec. 68. (a) Each month, the first one and five tenths percent (1.5%) of revenue collected under this chapter shall be deposited in the motor carrier regulation fund administered by the department.
(b) All revenue collected under this chapter that remains after the distribution of revenue specified under subsection (a) shall be used in the same manner as the revenue collected under IC 6-6-1.1. The administrator shall deposit the revenues collected under this chapter that remain after the distribution of revenues specified under subsection (a) in the same manner that revenues are deposited under IC 6-6-1.1-802.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.218-2017, SEC.44; P.L.185-2018, SEC.5.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-69. Class Actions for Refund of Tax; Prerequisites

Sec. 69. 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 a person who has not complied with sections 32 and 33 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 sections 33 and 34 of this chapter based on the time the class member filed the required claim for refund with the department.
As added by P.L.277-1993(ss), SEC.44.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-70. Inspections

Sec. 70. (a) The department may conduct inspections for and enforce the laws concerning coloration of diesel fuel violations, sulfur content violations, marker violations, and shipping paper violations at any place where taxable fuel is or may be loaded in transport vehicles, produced, or stored. These places may include, but are not limited to:
(1) a terminal;
(2) a fuel storage facility that is not a terminal;
(3) a retail fuel facility; or
(4) a designated inspection site (defined as any state highway inspection station, weigh station, agricultural inspection station, mobile station, or other location designated by the commissioner).
(b) Inspections to determine violations under this chapter and enforcement of this chapter may be conducted by the state police department, agents of the department, Indiana state police motor carrier inspectors (in addition to their duties defined under IC 10-11-2-26), and any other law enforcement officer through procedures established by the department. Agents of the department have the same power and authority provided to authorized personnel under IC 16-44-2-11 and IC 16-44-2-12.
(c) The department may determine and approve all equipment used to test dyes, markers, and the chemical composition of fuel inspected under this chapter.
As added by P.L.18-1994, SEC.37. Amended by P.L.85-1995, SEC.29; P.L.2-2003, SEC.37.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 2.5. Special Fuel Tax › 6-6-2.5-72. Reports; Electronic Filing

Sec. 72. The administrator may require that all reports required to be filed under section 56.5, 57, or 60 of this chapter must be filed in an electronic format prescribed by the administrator.
As added by P.L.176-2006, SEC.4.
2023 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

Sec. 1. As used in this chapter:
(a) "Carrier" means a person who operates or causes to be operated a commercial motor vehicle on any highway in Indiana.
(b) "Commercial motor vehicle" means a vehicle which is listed in section 2(a) of this chapter and which is not excluded from the application of this chapter under section 2(b) of this chapter.
(c) "Commissioner" means the commissioner of the Indiana department of state revenue.
(d) "Declared gross weight" means the weight at which a motor vehicle is registered with:
(1) the bureau of motor vehicles; or
(2) a state other than Indiana.
(e) "Department" means the Indiana department of state revenue.
(f) "Diesel gallon equivalent" means the amount of an alternative fuel or natural gas product that produces the same number of British thermal units of energy as a gallon of diesel fuel.
(g) "Gasoline gallon equivalent" means the amount of an alternative fuel or natural gas product that produces the same number of British thermal units of energy as a gallon of gasoline.
(h) "Highway" means the entire width between the boundary lines of every publicly maintained way that is open in any part to the use of the public for purposes of vehicular travel.
(i) "Motor fuel" means gasoline (as defined in IC 6-6-1.1), special fuel (as defined in IC 6-6-2.5), and alternative fuel (as defined in IC 6-6-2.5).
(j) "Quarter" means calendar quarter.
(k) "Motor vehicle" has the meaning set forth in IC 6-6-1.1-103.
(l) "Recreational vehicle" means motor homes, pickup trucks with attached campers, and buses when used exclusively for personal pleasure. A vehicle is not a recreational vehicle if the vehicle is used in connection with a business.
(m) "Alternative fuel" has the meaning set forth in IC 6-6-2.5-1.
(n) "Special fuel" has the meaning set forth in IC 6-6-2.5-22.
(o) "Natural gas product" has the meaning set forth in IC 6-6-2.5-16.5.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.73-1986, SEC.16; P.L.96-1989, SEC.8; P.L.60-1990, SEC.3; P.L.277-1993(ss), SEC.45; P.L.277-2013, SEC.11; P.L.218-2017, SEC.45; P.L.185-2018, SEC.6; P.L.234-2019, SEC.22.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 4.1. Motor Carrier Fuel Tax › 6-6-4.1-2. Applicability of Chapter

Note: This version of section effective until 1-1-2024. See also following version of this section, effective 1-1-2024.
Sec. 2. (a) Except as provided in subsection (b), this chapter applies to each:
(1) road tractor;
(2) tractor truck;
(3) truck having more than two (2) axles;
(4) truck having a gross weight or a declared gross weight greater than twenty-six thousand (26,000) pounds; and
(5) vehicle used in combination if the gross weight or the declared gross weight of the combination is greater than twenty-six thousand (26,000) pounds;
that is propelled by motor fuel.
(b) This chapter does not apply to the following:
(1) A vehicle operated by:
(A) this state;
(B) a political subdivision (as defined in IC 36-1-2-13);
(C) the United States; or
(D) an agency of states and the United States, or of two (2) or more states, in which this state participates.
(2) Trucks, trailers, or semitrailers and tractors that are registered as farm trucks, farm trailers, or farm semitrailers and tractors under IC 9-18 (before its expiration), IC 9-18.1-7, or a similar law of another state.
(3) A bus (as defined in IC 9-13-2-17).
(4) A vehicle described in subsection (a)(1) through (a)(3) when the vehicle is displaying a dealer registration plate.
(5) A recreational vehicle.
(6) A pickup truck that:
(A) is modified to include a third free rotating axle;
(B) has a gross weight not greater than twenty-six thousand (26,000) pounds; and
(C) is operated solely for personal use and not for commercial use.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.89-1983, SEC.1; P.L.77-1985, SEC.26; P.L.97-1987, SEC.37; P.L.8-1988, SEC.3; P.L.96-1989, SEC.9; P.L.60-1990, SEC.4; P.L.2-1991, SEC.42; P.L.24-2007, SEC.1; P.L.45-2011, SEC.1; P.L.215-2014, SEC.1; P.L.198-2016, SEC.28.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 4.1. Motor Carrier Fuel Tax › 6-6-4.1-2-b. Applicability of Chapter

Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024.
Sec. 2. (a) Except as provided in subsection (b), this chapter applies to each:
(1) road tractor;
(2) tractor truck;
(3) truck having more than two (2) axles;
(4) truck having a gross weight or a declared gross weight greater than twenty-six thousand (26,000) pounds;
(5) vehicle used in combination if the gross weight or the declared gross weight of the combination is greater than twenty-six thousand (26,000) pounds; and
(6) qualified motor vehicle that is subject to the tax reporting requirements of the International Fuel Tax Agreement;
that is propelled by motor fuel.
(b) This chapter does not apply to the following:
(1) A vehicle operated by:
(A) this state;
(B) a political subdivision (as defined in IC 36-1-2-13);
(C) the United States; or
(D) an agency of states and the United States, or of two (2) or more states, in which this state participates.
(2) Trucks, trailers, or semitrailers and tractors that are registered as farm trucks, farm trailers, or farm semitrailers and tractors under IC 9-18 (before its expiration), IC 9-18.1-7, or a similar law of another state.
(3) A bus (as defined in IC 9-13-2-17).
(4) A vehicle described in subsection (a)(1) through (a)(3) when the vehicle is displaying a dealer registration plate.
(5) A recreational vehicle.
(6) A pickup truck that:
(A) is modified to include a third free rotating axle;
(B) has a gross weight not greater than twenty-six thousand (26,000) pounds; and
(C) is operated solely for personal use and not for commercial use.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.89-1983, SEC.1; P.L.77-1985, SEC.26; P.L.97-1987, SEC.37; P.L.8-1988, SEC.3; P.L.96-1989, SEC.9; P.L.60-1990, SEC.4; P.L.2-1991, SEC.42; P.L.24-2007, SEC.1; P.L.45-2011, SEC.1; P.L.215-2014, SEC.1; P.L.198-2016, SEC.28; P.L.211-2023, SEC.3.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 4.1. Motor Carrier Fuel Tax › 6-6-4.1-3. Leased Motor Vehicles

Sec. 3. (a) Except as otherwise provided in this section, every commercial motor vehicle leased to a carrier is subject to this chapter to the same extent and in the same manner as commercial motor vehicles owned by the carrier.
(b) Except as provided in subsection (f), the department may consider a lessor of commercial motor vehicles to be a carrier with respect to the operation of the vehicles it leases to others if the lessor:
(1) supplies or pays for the motor fuel consumed by the vehicles; or
(2) makes rental or other charges calculated to include the cost of the motor fuel consumed by the vehicles.
(c) The department shall provide, by rules adopted under IC 4-22-2, for the presentation by a lessor to other carriers and to the public of evidence and identification of carrier status determined under this section.
(d) Any commercial motor vehicles leased from a lessor who is considered a carrier under subsection (b) may be excluded from the lessee's reports and liabilities under this chapter.
(e) This section governs the primary liability under this chapter of lessors and lessees of commercial motor vehicles. If a lessor or lessee who is primarily liable fails, in whole or in part, to discharge the lessor's or lessee's liability, the lessor or lessee and the other lessor or lessee who is a party to the lease transaction are responsible for compliance with this chapter and are jointly and severally liable for payment of the tax. However, the aggregate taxes collected by the department may not exceed the amount of tax that would have resulted from the operation of the leased vehicle by the owner, plus any applicable costs and penalties.
(f) This subsection does not apply if the motor vehicle is leased to the same person under two (2) or more consecutive leases. If a motor vehicle is leased for less than thirty (30) days, the holder of an annual permit issued under section 12 of this chapter for the motor vehicle is liable for the motor carrier fuel tax.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.96-1989, SEC.10.
2023 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

Note: This version of section effective until 1-1-2024. See also following version of this section, effective 1-1-2024.
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.
2023 Indiana Code › Title 6. Taxation › Article 6. Motor Fuel and Vehicle Excise Taxes › Chapter 4.1. Motor Carrier Fuel Tax › 6-6-4.1-4.5. Repealed

As added by P.L.59-1985, SEC.17. Amended by P.L.8-1988, SEC.4; P.L.69-1991, SEC.13; P.L.85-1995, SEC.32; P.L.222-1999, SEC.4; P.L.277-2013, SEC.13; P.L.218-2017, SEC.48. Repealed by P.L.185-2018, SEC.9.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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

Note: This version of section effective until 1-1-2024. See also following version of this section, effective 1-1-2024.
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.
2023 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-b. Presumption of Consumption Rate

Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024.
Sec. 9. (a) Except as provided in subsection (b), 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.
(b) This section does not apply to an alternative fuel that is not commonly or commercially known or sold as butane or propane.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.211-2023, SEC.6.
2023 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 subsection (d) and section 4.8 of this chapter, a carrier is exempt from the quarterly reporting requirements of this section if all or substantially all of:
(1) the mileage of the carrier in the previous calendar year was the result of operations in Indiana; and
(2) the motor fuel used in the operations of the carrier in the previous calendar year was purchased in Indiana and the carrier paid the tax imposed under IC 6-6-1.1 or IC 6-6-2.5.
(c) A carrier is required to report and to pay the tax imposed by this chapter only on alternative fuel if:
(1) all or substantially all of the mileage of the carrier in a quarter is the result of operations in Indiana; and
(2) the motor fuel used for operations during the quarter was purchased in Indiana, some of which was alternative fuel.
(d) A carrier that is exempt under subsection (b) or meets the requirements of subsection (c) is subject to section 20 of this chapter and is required to keep books and records as required by IC 6-8.1-5 regarding the tax imposed under section 4 of this chapter.
(e) Each carrier shall submit to the department any other reports required by the department.
(f) All reports required to be filed under this chapter must be filed in an electronic format prescribed by the department.
(g) 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; P.L.211-2023, SEC.7.
2023 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.
2023 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.