reglab/statecodes huggingface dataset:
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-25 - Emergency rates and other tariff provisions

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 25.
MOTOR COMMON CARRIERS OF PROPERTY; ESTABLISHMENT OF RATES,
				  ETC., COVERING EMERGENCY MOVEMENTS OF PROPERTY.
(a) Subject to the limitations herein, motor
				common carriers of property may establish rates and other tariff provisions
				covering emergency movements of property under Section 28a of the Motor Carrier
				Act, without further notice prior to acceptance of shipments for transportation
				other than posting, where required, of an individual tariff publication (not a
				loose-leaf page), containing such rates, and other tariff provisions, and
				having four copies of the publication, with a letter of transmittal, filed with
				the Commission.
(b) Additional
				departure from the terms of PART A. Motor common carriers of property may
				depart from the terms of PART A to the extent necessary to permit the filing of
				tariff publications in the manner authorized in the foregoing paragraph hereof.
(c) Limitations.
(1) This permission does not authorize the
				cancellation of any rate or provision on the same commodity between the same
				points and may not be used to establish rates and other provisions which will
				result in duplicating or conflicting rates, except as authorized in
				subparagraph (5) of this paragraph.
(2) Tariffs filed hereunder must be
				consecutively numbered in the carrier's "ET" series in the following manner:
P.S.C.I. No. ET-
(3) Tariffs filed hereunder may contain only
				the rates, rules, and other provisions covering the movement of property under
				emergency temporary authority and then only for a period of not more than 30
				days and such tariffs may not contain other rates or provisions.
(4) All tariffs filed hereunder must bear a
				specific expiration date which will not be later than the date upon which the
				emergency temporary authority expires.
(5) When it has been discovered that
				provisions of the "ET" series tariff do not conform to emergency temporary
				authority actually granted, another tariff, in the carrier's "ET" series, may
				be filed in accordance with this section to cancel the first and conform tariff
				provisions to the operating authority.
(6) Supplements to "ET" series tariffs are
				permissible only for the purpose of changing, specifically, the expiration date
				of the tariff to a date not later than the date upon which the emergency
				temporary authority, or an extension thereof, expires.
This permission does not modify any outstanding formal order
				  of the Commission, nor waive any of the requirements of its published rules
				  relative to the construction and filing of tariff publications, except as
				  herein authorized, nor modify any of the provisions of Section 28a of the Motor
				  Carrier Act, except as to notice.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-26 - Contract carrier freight tariffs; compliance with regulations; reissuance of schedule or power of attorney

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 26.
SCHEDULES OF MOTOR CONTRACT CARRIERS OF PROPERTY. All
				  schedules and supplements thereto filed by contract carriers of property by
				  motor vehicle and agents on or after Jan. 1, 1973, unless otherwise authorized
				  by special permission of the Commission, shall conform to these regulations
				  (Part B).
The Commission may reject any schedule or supplement thereto
				  which does not comply with these regulations.
The Commission may, for reasons deemed sufficient, direct the
				  reissue of any schedule or power of attorney at any time.
Transferred from the Indiana Utility Regulatory Commission
					 ( 170 IAC 2-3-26 ) to the Department of State Revenue ( 45 IAC 16-3-26 ) by
					 P.L. 72-1988, SECTION 12, effective July 1,
					 1988.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-27 - Definitions

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 27.
DEFINITIONS. Except where the context indicates otherwise:
(1) The term "Act" means the Motor
				Carrier Act, 1935, as amended, of the State of Indiana.
(2) The term "Commission" means the Public
				Service Commission of Indiana.
(3)
				The term "contract carrier" means a contract carrier of property as defined in
				Section 2 of the Act.
(4) The term
				"rates" means actual rates and charges or minimum rates and charges.
(5) The term "schedule" means a publication
				stating rates of a contract carrier or rules and other provisions applicable in
				connection with those rates, or a publication containing rates together with
				such rules and other provisions.
Transferred from the Indiana Utility Regulatory Commission
					 ( 170 IAC 2-3-27 ) to the Department of State Revenue ( 45 IAC 16-3-27 ) by
					 P.L. 72-1988, SECTION 12, effective July 1,
					 1988.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-28 - Waiver of regulations; rejection or reissuance of schedules

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 28.
WAIVER OF RULES; REJECTION OF SCHEDULES.
(a) Waiver of rules. In response to an
				application which has been prepared in the manner outlined in Rule 4 and which
				provides adequate justification for that action, the Commission in its
				discretion may authorize the waiving of any of these regulations, or the notice
				requirements of the Act.
(b)
				Rejection of schedules. Any schedule tendered for filing which fails to give
				lawful notice of the change in rates, or other provisions which it proposes to
				establish, or which fails to meet the requirements of these regulations, or
				which violates any order of the Commission or of a court, is subject to
				rejection by the Commission. When a schedule is rejected, the Commission,
				acting through a designated administrative officer, will inform the carrier who
				tendered it for filing, in writing, of the reasons for rejection and will
				return the rejected schedule to that carrier.
(c) Commission may direct reissue. For good
				cause the Commission may at any time without formal hearing direct the reissue
				of any schedule.
Transferred from the Indiana Utility Regulatory Commission
					 ( 170 IAC 2-3-28 ) to the Department of State Revenue ( 45 IAC 16-3-28 ) by
					 P.L. 72-1988, SECTION 12, effective July 1,
					 1988.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-32 - Powers of attorney; forms; revocation

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 32.
POWERS OF ATTORNEY.
(a) Forms.
(1) The forms set forth in this rule shall be
				used by a contract carrier of property to give authority to an agent to publish
				distance tariffs and supplements thereto or tariffs and supplements thereto
				naming the hazardous materials regulations as promulgated by the Department of
				Transportation to govern the transportation of explosives and other dangerous
				articles. See Rule 2(b).
(2)
				Powers of attorney shall be printed or typed on paper of good quality, either 8
				x 11 or 8 1/2 x 11 inches in size. Each power of attorney shall be given a
				serial number which shall run consecutively for each form of instrument.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-33 - Change of name or transfer of operation; adoption notice; adoption supplement

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 33.
CHANGE OF NAME OR TRANSFER OF ENTIRE OPERATION.
(a) Adoption notice.
(1) When the name of a contract carrier is
				changed or when its operating control is transferred to another contract
				carrier, the carrier which will thereafter operate the properties shall file
				with the Commission and post an adoption notice, numbered in its P.S.C.I.
				series as follows:
P.S.C.I. No. _____
_____ (Show name and doing business as, if any, of the
				  adopting carrier)
ADOPTION NOTICE The above-named carrier hereby adopts,
				  ratifies, and makes its own in every respect, as if the same had been
				  originally filed and posted by it, all schedules, concurrences, or other
				  instruments whatsoever, including supplements or amendments thereto, filed with
				  the Public Service Commission of Indiana by or heretoforeadopted by _____ prior
				  to the effective date shown below. Issued _____ Effective _____ Issued under
				  authority of Rule 6 and in conformity with P.S.C.I. Docket
No. _____ .
Issued by _____
(2) Notices of adoption shall be filed with
				the Commission immediately and, if possible, on or before the effective date
				shown therein.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-34 - Partial transfer of operation

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 34.
TRANSFER OF PART OF AN OPERATION.
(a) Old carrier shall issue supplements. When
				the operating control of a contract carrier's properties is transferred in part
				to another contract carrier, the old carrier shall issue a supplement to each
				of its affected schedules upon 30 days' notice carrying this cancellation
				notice:
Effective _____ (date) the rates, charges, rules, and
				  regulations, in this schedule are withdrawn and cancelled insofar as they apply
				  _____ (here describe the operations transferred). For rates, charges, rules and
				  regulations to apply see schedule P.S.C.I.
No. _____ , issued by (name and doing business as, if any, of
				  the new carrier). NOTE - whenever necessary the term
"minimum rates" shall be substituted for the term, "rates,"
				  in this notice.
(b) New
				carrier shall issue and file a schedule or schedules. The new carrier shall
				issue and file at the same time, to become effective on the same date, a
				schedule or schedules establishing on 30 days' notice, rates, rules and
				regulations in lieu of those withdrawn by the old carrier.
Transferred from the Indiana Utility Regulatory Commission
					 ( 170 IAC 2-3-34 ) to the Department of State Revenue ( 45 IAC 16-3-34 ) by
					 P.L. 72-1988, SECTION 12, effective July 1,
					 1988.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-35 - Receivership; definition; filing requirements; termination

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 35.
ASSUMPTION OF OPERATING CONTROL BY A RECEIVER. NOTE: As used
				  in Rule 8
[this section]
and Rule 9, the term "receiver" means
				  a receiver, trustee, executor, administrator, assignee, or other similar party.
Adoption notices and supplements similar to those prescribed
				  in Rule 6, but numbered consecutively in the P.S.C.I. series of the old
				  carrier, must immediately be filed by a receiver when he assumes full
				  possession and operating control of a carrier's lines, and must show the name
				  of the receiver on the title page in connection with the carrier name. When
				  such possession and operating control are terminated, the carrier taking over
				  the properties in their entirety shall file an adoption notice, and if a change
				  in the name of the carrier has been made, shall also file supplements as
				  prescribed in Rule 6.
Transferred from the Indiana Utility Regulatory Commission
					 ( 170 IAC 2-3-35 ) to the Department of State Revenue ( 45 IAC 16-3-35 ) by
					 P.L. 72-1988, SECTION 12, effective July 1,
					 1988.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-36 - Receivership; adoption notices and supplements

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 36.
ADOPTIONS; GENERAL INSTRUCTIONS. (See note in Rule 8)
(a) Copies of notices of adoption agents.
				Copies of notices of adoption shall be sent to each agent to which power of
				attorney has been given by the old carrier. The effective date must be the date
				on which the change in name or operation occurs, except that if prior approval
				by the Commission of such change is required, the effective date shown shall
				not antedate that approval.
(b)
				Powers of attorney. Powers of attorney adopted by a receiver or other carrier
				shall, within 120 days, be replaced and superseded by new powers of attorney
				issued by, and numbered in the series of the receiver or other new carrier,
				except that a receiver may number powers of attorney in the old series (See
				also paragraph (b) of Rule 10). The cancellation reference to the former power
				of attorney must include the name of the former issuing carrier. Powers of
				attorney which will not be replaced by new issues shall be regularly revoked on
				the notice and in the manner prescribed by Rule 5.
(c) Adoption notices and supplements to
				contain no other matter. Adoption notices and special supplements issued under
				the authority of Rule 6 to Rule 9 shall contain no other matter.
Transferred from the Indiana Utility Regulatory Commission
					 ( 170 IAC 2-3-36 ) to the Department of State Revenue ( 45 IAC 16-3-36 ) by
					 P.L. 72-1988, SECTION 12, effective July 1,
					 1988.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-37 - Temporary control of operations

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 37.
TEMPORARY OPERATION OF CONTRACT CARRIER PROPERTIES.
(a) New carrier assuming temporary control.
				When temporary authority to take over the operating control of all or a portion
				of the operations of a contract carrier is granted pursuant to the provisions
				of Section 28a of the Act, the new carrier that assumes temporary control of
				the operations of the old carrier shall, except as provided in Paragraph (b) of
				this rule, comply with the provisions of Rule 6, Rule 7, and Rule 9.
(b) New powers of attorney to be in series of
				old carrier. The new carrier is not required to reissue the adopted powers of
				attorney during the period of temporary control of the operations of the old
				carrier. New powers of attorney relating to the temporarily controlled
				operations shall be in the series of the old carrier; for example:
P.S.C.I. MI No. 6 (Roe's Trucking Series) JOHN DOE TRANSPORT,
				  INC.
Operator of
Richard Roe, d/b/a Roe's Trucking
(Post Office Address)
(c) Publications of the new carrier to be in
				its name as operator of the old carrier. Changes in schedules of rates, minimum
				rates, charges or provisions relating thereto, applying from, to, or between
				points in the temporarily controlled operations shall be published and filed in
				the name of the new carrier as operator of the old carrier and numbered in the
				series of the old carrier. For example, if John Doe Transport, Inc., assumes
				temporary control of the operations of Richard Roe, d/b/a Roe's Trucking, the
				title page of schedules must show the P.S.C.I. number and name of the carrier
				in substantially the following manner:
P.S.C.I. No. 17 (Roe's Trucking Series) JOHN DOE TRANSPORT,
				  INC.
Operator of Richard Roe d/b/a Roe's Trucking
(d) Adoption notice to be filed
				when permanent authority is granted to take over temporarily controlled
				operations. When permanent authority to take over the temporarily controlled
				operation is granted pursuant to the provisions of Section 28a of the Act, the
				new carrier shall file an adoption notice and otherwise comply with the
				provisions of Rule 6, Rule 7, and Rule 9.
(e) Adoption notice to be filed when
				temporary authority ends. If the temporary authority to assume operating
				control of the old carrier is discontinued or vacated, the old carrier must
				file an adoption notice and otherwise comply with Rule 6, Rule 7, and Rule 9.
				The effective date to be shown in the adoption notice and adoption supplements
				is the date on which the new carrier's temporary authority to operate the
				properties of the old carrier expires or is vacated.
Transferred from the Indiana Utility Regulatory Commission
					 ( 170 IAC 2-3-37 ) to the Department of State Revenue ( 45 IAC 16-3-37 ) by
					 P.L. 72-1988, SECTION 12, effective July 1,
					 1988.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-38 - Suspension of schedule; filing of supplement

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 38.
SUSPENSION OF SCHEDULES. Upon receipt of an order suspending
				  a schedule in part or in its entirety, the carrier who filed such schedule
				  shall immediately file with the Commission a consecutively numbered supplement
				  to the schedule which shall not bear an effective date but which shall quote in
				  full the Commission's order of suspension, followed by a statement that by
				  reasons of the Commission's order the use and application of the suspended
				  publications or portions thereof is deferred for the period prescribed in the
				  suspension order. Such supplement shall give specific reference by P.S.C.I.
				  number or numbers to the schedule or schedules where rates, charges, rules,
				  regulations, or practices continued in effect by the suspension order will be
				  found. The carrier who filed the schedule which has been suspended in part or
				  in its entirety shall also comply with such other instructions as may be
				  furnished it with the order of suspension.
Transferred from the Indiana Utility Regulatory Commission
					 ( 170 IAC 2-3-38 ) to the Department of State Revenue ( 45 IAC 16-3-38 ) by
					 P.L. 72-1988, SECTION 12, effective July 1,
					 1988.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-39 - Suspension supplements and postponement notices; forms

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 39.
SUSPENSION SUPPLEMENTS AND POSTPONEMENT NOTICES.
(a) All carriers subject to the schedule
				publishing rules in this Part (PART B) and their duly appointed agents are
				hereby authorized to:
(1) Publish the
				following provisions in the supplements (other than consolidated suspension
				supplements) to their respective schedules, announcing suspension of rates,
				fares or other provisions of said schedules:
POSTPONEMENT NOTICE If this supplement is not cancelled on or
				  before (here insert date to which suspended), the effective date of the
				  above-described suspended publication or publications remaining under
				  suspension until that date is hereby postponed to the date upon which this
				  supplement is cancelled. The rates, charges, classifications, rules,
				  regulations, practices, and other provisions continued in force by the
				  above-mentioned order of suspension will apply during the period of suspension
				  and postponement unless and until lawfully changed.
(2) Publish in bound tariffs or supplements
				thereto, or in loose-leaf tariffs or pages thereto, immediately following the
				first sentence the "Notice of Suspension" a postponement notice reading
				substantially as follows:
The effective date of such suspended provisions is hereby
				  postponed to and including _____ .
The effective date of such suspended provisions which was
				  postponed to and including _____ is hereby further postponed to and including
				  _____ .
All such provisions to be made effective not later than the
				  date to which suspended or postponed and upon as much notice as possible, but
				  in no event less than 1 day's notice.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-40 - Emergency rates and other schedule provisions

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 40.
MOTOR CONTRACT CARRIERS OF PROPERTY; ESTABLISHMENT OF MINIMUM
				  RATES, ETC., COVERING EMERGENCY MOVEMENTS OF PROPERTY.
(a) Subject to the limitations herein, motor
				contract carriers of property may establish rates and other schedule provisions
				covering emergency movements of property under Section 28a of the Motor Carrier
				Act, without further notice prior to acceptance of shipments for transportation
				other than posting of an individual schedule publication (not a loose-leaf
				page), containing such rates and other schedule provisions, and having four
				copies of the publication, with a letter of transmittal, filed with the
				Commission.
(b) Additional
				departure from the terms of Part B. Motor contract carriers of property may
				depart from the terms of Part B to the extent necessary to permit the filing of
				schedules authorized in Paragraph (a) of this rule.
(c) Limitations.
(1) This permission does not authorize the
				cancellation of any minimum charge or provisions on the same commodity between
				the same points and may not be used to establish minimum charges or other
				provisions which will result in duplicating and/or conflicting minimum charges,
				except as authorized in Subparagraph (5) of this paragraph.
(2) Schedules filed hereunder must be
				consecutively numbered in the carrier's "ET" series in the following manner:
P.S.C.I. No. ET-
(3) Schedules filed hereunder may contain
				only the minimum charges, rules, and other provisions covering the movement of
				property under emergency temporary authority and then only for a period of not
				more than 30 days, and such schedules may not contain other minimum charges or
				provisions.
(4) All schedules filed
				hereunder must bear a specific expiration date which will not be later than the
				date upon which the emergency temporary authority expires.
(5) When it has been discovered the
				provisions of one "ET" series schedule do not conform to emergency temporary
				authority actually granted, another schedule, in the carrier's "ET" series, may
				be filed in accordance with this section to cancel the first and conform
				schedule provisions to the operating authority.
(6) Supplements to "ET" series schedules are
				permissible only for the purpose of changing, specifically, the expiration date
				of the schedule to a date not later than the date upon which the emergency
				temporary authority, or an extension thereof, expires. This permission does not
				modify any outstanding formal order of the Commission, nor waive any of the
				requirements of its published rules relative to the construction and filing of
				schedule publications, except as herein authorized, nor modify any of the
				provisions of Section 28a of the Motor Carrier Act, except as to notice.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-41 - Binding estimates by household goods carriers; applicability

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 41.
In accordance with IC 8-2-7-26
[Repealed by P.L.
				  72-1988, SECTION 10, effective March 1, 1990.]
, common carriers of
				  household goods may issue a written binding estimate to shippers to transport
				  household goods as defined in IC 8-2-7-4(c)
[Repealed by P.L. 72-1988,
				  SECTION 10, effective March 1, 1990.]
. A carrier electing to offer
				  binding estimates must do so in accordance with 170 IAC 2-3-41 through 170 IAC
				  2-3-46.
Transferred from the Indiana Utility Regulatory Commission
					 ( 170 IAC 2-3-41 ) to the Department of State Revenue ( 45 IAC 16-3-41 ) by
					 P.L. 72-1988, SECTION 12, effective July 1,
					 1988.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-42 - Tariff provisions in binding estimates

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 42.
A carrier electing to offer binding estimates must file a
				  provision in its tariff that "Carrier will provide a written binding estimate
				  in accordance with the Public Service Commission Rules and Regulations
				  contained in parts 2-3-42 through 2-3-46 of 170 IAC on a non-preferential basis
				  to all shippers as an alternative to the specified rates and charges detailed
				  in the tariff."
Transferred from the Indiana Utility Regulatory Commission
					 ( 170 IAC 2-3-42 ) to the Department of State Revenue ( 45 IAC 16-3-42 ) by
					 P.L. 72-1988, SECTION 12, effective July 1,
					 1988.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-43 - Written binding estimates

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 43.
(a) Binding
				estimates shall be in writing, signed and dated by both the carrier and the
				shipper.
(b) The written binding
				estimate shall be based on a physical inspection of the items to be moved and
				contain at least, the following information:
(1) The mover's name, PSCI number, address
				and telephone.
(2) The shipper's
				name, address and telephone number at origin and destination, and the physical
				conditions of the origin and destination facilities pertaining to elevators,
				stair carries, long-haul carry, etc.
(3) The duration of the estimate (a minimum
				of thirty (30) days is required.)
(4) A list of all services specifically to be
				performed and covered by the binding estimate.
(5) A detailed tally sheet, including the
				cubic feet of all items to be moved and covered by the binding estimate.
(6) The value of the shipment
				agreed to in writing by the shipper and carrier.
(7) A statement to the effect that the
				shipment is insured or not insured. If insured, the binding estimate must state
				the amount of insurance coverage, type of insurance coverage, (i.e., full
				replacement, depreciated value, or other), and whether or not to
[sic.]
any deductible clause applies. Carriers not complying with this
				provision will be liable for the full replacement value of the individual items
				in a shipment.
(8) The total
				estimate in dollars and cents for all transportation charges and services as
				agreed to in writing by the carrier and shipper.
(9) An hourly rate to be assessed at origin
				or destination for any additional labor services that are not named on the
				estimate and subsequently requested by the shipper.
(10) A statement to the effect that the
				written binding estimate will not cover delays caused by any impediment to the
				move which are not caused by the mover.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-44 - Variances from estimate

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 44.
(a) At the
				time of the move, the shipment will be weighed and confirmed by weight tickets.
(b) The carrier will then
				determine what the actual total charges would be under the carriers' tariffs on
				file with the commission and charge the customer the lower of the actual total
				charges or the estimate.
(c) If at
				the time of the move the shipper requests additional labor services from a
				carrier that are not listed on the original binding estimate, an adjustment may
				be made by the carrier to the binding estimate to reflect the hourly rate for
				additional services as specified in the estimate (see 170 IAC 2-3-43(b)(9) ).
(d) If at the time of the move the
				shipper requests additional accessorial services that are not labor related and
				that are not listed on the original binding estimate, an adjustment may be made
				by the carrier to the binding estimate to reflect the carrier's published
				tariff rate for such additional service.
Transferred from the Indiana Utility Regulatory Commission
					 ( 170 IAC 2-3-44 ) to the Department of State Revenue ( 45 IAC 16-3-44 ) by
					 P.L. 72-1988, SECTION 12, effective July 1,
					 1988.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-45 - Carrier's liability under written binding estimate

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 45.
(a) The
				carrier's liability when performing a transportation movement under a written
				binding estimate must be explicitly stated in the written binding estimate. The
				carrier may accept a shipment for transportation under one of the following
				three (3) options:
Option One-Every shipment will automatically be accepted at a
				  value of $5,000. The shipper must indicate acceptance or rejection of the
				  $5,000 by signing or initialing the written binding estimate.
Option Two-The shipper may indicate in his/her handwriting on
				  the written binding estimate, a value above or below the
$5,000 dollar figure specified in Option One above. The
				  shipper must sign or initial the valuation figure.
Option Three-If the shipper rejects the $5,000 dollar
				  valuation, and specifies zero valuation, shipment will be accepted at a value
				  of $.60, per pound, for each article in the shipment that is either lost or
				  damaged.
(b) In the case of
				Options One and Two above, the following provisions apply:
(1) Charges for the valuation, if any, must
				be specified on written binding estimate.
(2) Shipper must indicate the actual value of
				the entire shipment.
(3) If the
				actual value of the entire shipment exceeds that specified as the value in
				Options One and Two above, the shipper must be advised that co-insurance
				applies.
(4) The carrier shall
				sell or procure an insurance policy covering the loss or damage to a shipment
				of household goods. Provided, however, that the shipper is issued a policy or
				other appropriate evidence of insurance purchased and a copy thereof is
				furnished to the shipper prior to the time of the shipment. Failure to issue a
				policy or other evidence of insurance will subject a carrier to full liability
				for any loss or damage to articles caused by the carrier.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 3 - Motor Carrier Freight Tariffs and Classifications › Section 3-46 - Publication of tariff provisions in binding estimates

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 46.
Tariff provisions establishing a binding estimate may be
				  filed on one days' notice to the public and the commission, up to and
				  including, March 31, 1986. After March 31, 1986, tariff provisions establishing
				  or cancelling a binding estimate must be filed on not less than thirty (30)
				  days' notice to the public and the commission.
Transferred from the Indiana Utility Regulatory Commission
					 ( 170 IAC 2-3-46 ) to the Department of State Revenue ( 45 IAC 16-3-46 ) by
					 P.L. 72-1988, SECTION 12, effective July 1,
					 1988.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 16 - PETROLEUM SEVERANCE TAX › Rule 5 - Authorized Emergency Vehicles › Section 5-1 - Ambulances designated as authorized emergency vehicles

Current through July 10, 2024
Authority: IC 8-2.1-18-6
Affected: IC 8-2.1-18
Sec. 1.
All ambulances, other than those designated as emergency
				  vehicles, by Acts 1939, Chapter 48, Section 2, as amended, which are used in
				  emergency service are hereby designated as authorized emergency vehicles and
				  may be operated as such in accordance with applicable laws of the State of
				  Indiana.
Transferred from the Indiana Utility Regulatory Commission
					 ( 170 IAC 2-5-1 ) to the Department of State Revenue ( 45 IAC 16-5-1 ) by P.L.
					 72-1988, SECTION 12, effective July 1,
					 1988.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 17 - TAXATION OF FINANCIAL INSTITUTIONS › Rule 1 - Definitions › Section 1-1 - Applicability

Current through July 10, 2024
Authority: IC 6-5.5-9-1
Affected: IC 6-5.5
Sec. 1.
Unless otherwise defined, all terms used in this article
				  shall have the same meaning as those terms are defined in IC 6-5.5.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 17 - TAXATION OF FINANCIAL INSTITUTIONS › Rule 2 - Taxpayer › Section 2-1 - Financial Institutions Tax (FIT)

Current through July 10, 2024
Authority: IC 6-5.5-9-1
Affected: IC 6-5.5-1-17; IC 6-5.5-2-8
Sec. 1.
(a) The
				Financial Institutions Tax (FIT) is intended to tax both traditional financial
				institutions (such as banks and savings and loans, etc.), that are transacting
				business within Indiana, as well as other types of businesses that are deemed
				to be transacting the business of a financial institution in Indiana.
(b) The FIT is a franchise tax imposed upon a
				corporation that:
(1) is transacting the
				business of a financial institution in Indiana;
(2) is a partner in a partnership that is
				transacting the business of a financial institution in Indiana; or
(3) is the grantor and beneficiary of a trust
				that is transacting the business of a financial institution in
				Indiana.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 17 - TAXATION OF FINANCIAL INSTITUTIONS › Rule 2 - Taxpayer › Section 2-2 - "Corporation" defined

Current through July 10, 2024
Authority: IC 6-5.5-9-1
Affected: IC 6-5.5-1-17
Sec. 2.
As used in section 1 of this rule, "corporation" means an
				  entity that is:
(1) a corporation (as
				defined in Internal Revenue Code Section 7701(a)(3)) for federal income tax
				purposes, or any other entity taxed as a corporation under the Internal Revenue
				Code; and
(2) organized under the
				law of the United States, this state, any other taxing jurisdiction, or a
				foreign government.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 17 - TAXATION OF FINANCIAL INSTITUTIONS › Rule 2 - Taxpayer › Section 2-3 - Financial institutions

Current through July 10, 2024
Authority: IC 6-5.5-9-1
Affected: IC 6-5.5
Sec. 3.
(a) The
				"business of a financial institution" means the activities of a holding
				company, a regulated financial corporation, or a subsidiary of either that each
				is authorized to perform under federal or state law, including the activities
				authorized by regulation or order of the Federal Reserve Board for such a
				subsidiary under Section (4)(C)(8) of the Bank Holding Company Act of 1956 ( 12
				U.S.C. 1843(C)(8) ).
(b) For
				purposes of the FIT, a "holding company" means a corporation which is
				registered under the Federal Bank Holding Company Act of 1956, or registered as
				a savings and loan holding company other than a diversified savings and loan
				holding company (as defined in Section 408(a)(1)(F) of the Federal National
				Housing Act ( 12 U.S.C. 1730(a)(1)(F) ).
(c) For purposes of the FIT, a "regulated
				financial corporation" means:
(1) an
				institution, the deposits, shares, or accounts of which are insured under the
				Federal Deposit Insurance Act, or by the Federal Savings and Loan Insurance
				Corporation;
(2) an institution
				that is a member of a Federal Home Loan Bank;
(3) any other bank or thrift institution
				incorporated or organized under the laws of a state that is engaged in the
				business of receiving deposits. (The terms "bank", "thrift institution", and
				"deposits" shall have the same meaning as used in the title, article, chapter,
				section, or administrative rule under which the corporation is chartered or
				regulated.);
(4) a credit union
				incorporated and organized under the laws of this state;
(5) a production credit association organized
				under 12 U.S.C. 2071;
(6) a
				corporation organized under 12 U.S.C. 611 through 12 U.S.C. 631 (an Edge Act
				corporation); or
(7) a federal or
				state agency or branch of a foreign bank (as defined in 12 U.S.C. 3101
				).
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 17 - TAXATION OF FINANCIAL INSTITUTIONS › Rule 2 - Taxpayer › Section 2-4 - Other corporations

Current through July 10, 2024
Authority: IC 6-5.5-9-1
Affected: IC 6-5.5
Sec. 4.
(a) The tax
				is also imposed upon any corporation if the corporation is organized under the
				laws of the United States, this state, another taxing jurisdiction, or a
				foreign government and the corporation is carrying on the business of a
				financial institution within Indiana.
(b) The corporation is deemed to be
				conducting the business of a financial institution and therefore subject to the
				FIT if eighty percent (80%) or more of the corporation's gross income during
				the taxable year is derived from the following activities:
(1) Extending credit. (Refer to subsection
				(e) below.)
(2) Leasing that is the
				economic equivalent of extending credit.
(3) Credit card operations.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 17 - TAXATION OF FINANCIAL INSTITUTIONS › Rule 2 - Taxpayer › Section 2-5 - Exemptions

Current through July 10, 2024
Authority: IC 6-5.5-9-1
Affected: IC 6-5.5-2-7; IC 6-5.5-9-4; IC 27-1-18-2
Sec. 5.
(a)
				Generally, any taxpayer which is taxable under the FIT (IC 6-5.5) is exempt
				from the following:
(1) Indiana's gross income
				tax (IC 6-2.1).
(2) Adjusted gross
				income tax (IC 6-3).
(3)
				Supplemental net income tax (IC 6-3-8 ).
(4) Bank tax (IC 6-5-10 ).
(5) Savings and loan tax (IC 6-5-11
				).
(6) Production credit
				association tax (IC 6-5-12 ).
However, in the case of a partnership with a corporate
				  partner, transacting the business of a financial institution, only the income
				  subject to FIT shall be exempt from the above listed taxes. (See 45 IAC 17-4-4
				  regarding the tax liability for corporate partners of a partnership which is
				  doing the business of a financial institution.) NOTE: The exemptions provided
				  for the taxes listed in subdivisions (1) through (3) do not apply to a taxpayer
				  to the extent the taxpayer is acting in a fiduciary capacity.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 17 - TAXATION OF FINANCIAL INSTITUTIONS › Rule 2 - Taxpayer › Section 2-6 - Transacting business within Indiana

Current through July 10, 2024
Authority: IC 6-5.5-9-1
Affected: IC 6-5.5-3; IC 22-4-2
Sec. 6.
(a) A
				taxpayer is transacting business within Indiana if the taxpayer has activities
				which include any of the following:
(1)
				Maintains an office in Indiana by establishing a regular, continuous, and fixed
				place of business in this state.
(2)
(A) Has
				an employee, representative, or independent contractor conducting business in
				Indiana evidenced by such persons regularly acting on behalf of the taxpayer in
				furthering the business of a financial institution, as defined in section 3 of
				this rule;
(B) both the office from
				which such person's activities are directed or controlled is located in Indiana
				and the majority of such person's services are conducted on behalf of the
				taxpayer in this state; or
(C) a
				contribution to the Indiana employment security fund is required under IC
				22-4-2 with respect to compensation paid to the employee.
(3) Owns or leases to customers real or
				tangible personal property if the property is physically situated in this
				state. Mobile tangible personal property is deemed to be located in Indiana if:
(A) such property is operated entirely in
				Indiana or is only occasionally operated outside this state; or
(B) the principal base of operations from
				which the property is sent out is in Indiana or there is no principal base of
				operations and Indiana is the commercial domicile of the lessee or other user
				of the property.
(4)
				Regularly solicits business from potential customers in Indiana.
(5) Regularly solicits and receives deposits
				from Indiana customers in Indiana. Deposits are attributed to this state if
				they are deposits made by this state or residents, political subdivisions, or
				agencies and instrumentalities of this state regardless of whether the deposits
				are accepted or maintained by the taxpayer at locations within
				Indiana.
(6) Regularly sells
				products or services of any kind or nature to Indiana customers in Indiana that
				receive the product or service in Indiana.
(7) Regularly performs services outside
				Indiana that are consumed within Indiana.
(8) Regularly engages in transactions with
				Indiana customers that involve intangible property, including loans, but not
				property described in section 7 of this rule and result in receipts flowing to
				the taxpayer from within Indiana.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 17 - TAXATION OF FINANCIAL INSTITUTIONS › Rule 2 - Taxpayer › Section 2-7 - Exemptions; certain activities

Current through July 10, 2024
Authority: IC 6-5.5-9-1
Affected: IC 6-5.5-3-8; IC 6-5.5-4
Sec. 7.
A taxpayer is not considered to be transacting business in
				  Indiana for the purposes of the FIT if the only activities of the taxpayer in
				  Indiana are, or are in connection with, any of the following:
(1) Maintaining or defending an action or
				suit.
(2) Filing, modifying,
				renewing, extending, or transferring a mortgage, deed of trust, or security
				interest.
(3) Acquiring,
				foreclosing, or otherwise conveying property in Indiana as a result of a
				default under the terms of a mortgage, deed of trust, or other security
				instrument relating to the property.
(4) Selling tangible personal property, if
				taxation is precluded by 15 U.S.C. 381 through 15 U.S.C. 384.
(5) Owning an interest in the following types
				of property even though activities are conducted within Indiana that are
				reasonably required to evaluate and complete the acquisition or disposition of
				the property, the servicing of the property or the income from the property,
				the collection of income from the property, or the acquisition or liquidation
				of collateral relating to the property:
(A) An
				interest in a real estate mortgage investment conduit, a real estate investment
				trust, or a regulated investment company (as those terms are defined in the
				Internal Revenue Code).
(B) An
				interest in a loan backed security representing ownership or participation in a
				pool of promissory notes or certificates of interest that provide for payments
				in relation to payments or reasonable projections of payments on the notes or
				certificates.
(C) An interest in a
				loan or other asset from which the interest is attributed in IC 6-5.5-4-4, IC
				6-5.5-4-5, and IC 6-5.5-4-6 and in which the payment obligations were solicited
				and entered into by a person that is independent and not acting on behalf of
				the owner.
(D) An interest in the
				right to service or collect income from a loan or other asset from which
				interest on the loan or other asset is attributed in IC 6-5.5-4-4 through IC
				6-5.5-4-6 and in which the payment obligations were solicited and entered into
				by a person that is independent and not acting on behalf of the
				owner.
(E) An amount held in an
				escrow or a trust account with respect to property described in this
				subdivision. (6) Acting:
(A) as an executor
				of an estate;
(B) as a trustee of a
				benefit plan;
(C) as a trustee of
				an employees' pension, profit sharing, or other retirement plan;
(D) as a trustee of a testamentary or inter
				vivos trust or corporate indenture; or
(E) in any other fiduciary capacity,
				including holding title to real property in Indiana.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 17 - TAXATION OF FINANCIAL INSTITUTIONS › Rule 2 - Taxpayer › Section 2-8 - "Soliciting business" defined

Current through July 10, 2024
Authority: IC 6-5.5-9-1
Affected: IC 6-5.5-3-1
Sec. 8.
A taxpayer is not required to be physically present within
				  Indiana to be soliciting business. Soliciting business includes, but is not
				  limited to, the following:
(1) The
				distribution, by mail or otherwise, of catalogs, periodicals, advertising
				flyers, or other written solicitations of business to potential customers in
				Indiana, without regard to the state from where the distribution originated or
				where the materials were prepared.
(2) Display of advertisements on billboards
				or other outdoor advertising in this state.
(3) Advertisements in newspapers published in
				this state.
(4) Advertisements in
				trade journals or other periodicals, the circulation of which is primarily
				within this state.
(5)
				Advertisements in an Indiana edition of a national or regional publication or a
				limited regional edition of which this state is included as part of a broader
				regional or national publication, and which are not placed in other
				geographically defined editions of the same issue of the same
				publication.
(6) Advertisements in
				regional or national publications in an edition which is not by its contents
				geographically targeted to Indiana, but which is sold over the counter in
				Indiana or by subscription to Indiana residents.
(7) Advertisements broadcast on a radio or
				television station which are received by Indiana residents.
(8) Any other solicitation by telegraph,
				telephone, computer data base, cable, optic, microwave, or other communication
				system.