reglab/statecodes huggingface dataset:
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 3 - Exemptions › Section 3-1 - Exemptions: exported gasoline

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-301
Sec. 1.
(a) Gasoline
				exported from Indiana to another state, territory, foreign country, or other
				jurisdiction is exempt from the tax imposed by IC
				6-6-1.1.
(b) Transactions where gasoline is sold to a
				person other than a licensed distributor for export are not exempt.
(c) Gasoline transported from Indiana in a
				fuel supply tank of a motor vehicle is not exempt.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 3 - Exemptions › Section 3-2 - Exemptions: sales to United States government

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-301
Sec. 2.
(a) Gasoline
				sold to the United States government, an agency of the United States
				government, or an instrumentality of the United States government is
				exempt.
(b) Gasoline sold to a
				person acting on behalf of or contracted with the United States government or
				an instrumentality of the United States government, or both, is not afforded
				this exemption.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 3 - Exemptions › Section 3-3 - Exemptions: consumption by licensed distributor

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-301
Sec. 3.
(a) Gasoline
				used by a licensed distributor for a purpose other than the generation of power
				for the propulsion of motor vehicles upon public highways is exempt.
(b) For purposes of this subsection, the term
				"use" has the meaning as provided in
				45 IAC
				12-1-17(a)(3).
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 3 - Exemptions › Section 3-4 - Exemption: gasoline lost or destroyed

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-301
Sec. 4.
(a) As a
				general rule, gasoline received by a licensed distributor and thereafter lost
				or destroyed except by evaporation, shrinkage, or unknown cause, while the
				distributor is still the owner, is exempt.
(b) Gasoline received by a licensed
				distributor before delivery, and thereafter lost or destroyed except by
				evaporation, shrinkage, or an unknown cause, is exempt provided that a
				subsequent person has not incurred gasoline tax liability for the
				product.
(c) Gasoline is considered
				lost or destroyed if it is a result of theft, leakage, fire, an accident, an
				explosion, lightning, a flood, a storm, an act of war, a public enemy, or other
				like cause.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 3 - Exemptions › Section 3-6 - Application for exemption permit; persons eligible

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-302; IC
				  6-6-1.1-303
Sec. 6.
(a) The
				following persons may apply to the administrator for an exemption permit:
(1) A person that operates an airport in
				Indiana where gasoline is sold for the exclusive purpose of propelling aircraft
				engines or motors.
(2) A person
				engaged at an airport in the business of selling gasoline in Indiana for
				exclusive use in aircraft engines or motors.
(3) A person in Indiana that operates a
				marine facility, except a taxable marine facility, and sells gasoline at that
				facility for the exclusive purpose of propelling motorboat engines.
(4) A person engaged at a marine facility,
				except a taxable marine facility, in the business of selling gasoline in
				Indiana for exclusive use in motorboat engines.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 4 - License to Distributor › Section 4-1 - License to distributor; requirement

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-206; IC
				  6-6-1.1-207
Sec. 1.
(a) Except as
				provided in IC
				6-6-1.1-206, a person must be
				licensed as a gasoline distributor in Indiana to receive gasoline in Indiana
				and pay the gasoline tax to the administrator.
(b) Except as provided in IC
				6-6-1.1-207, persons not licensed
				as distributors in Indiana must pay the gasoline tax to their suppliers upon
				acquisition of this product.
(c)
				For purposes of this section and section 15 of this rule, the term "supplier"
				means a person or distributor that sells gasoline in Indiana.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 4 - License to Distributor › Section 4-2 - License to distributor; failure to obtain; application of regulation

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-401; IC 6-6-1.1-504
Sec. 2.
As provided in
				  45 IAC 12-5-7, a person that acts
				  as a distributor in this state but fails to obtain the license required by IC
				  6-6-1.1 is subject to the
				  provisions of IC
				  6-6-1.1 as if the person holds the
				  license.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 4 - License to Distributor › Section 4-3 - License to distributor; application; contents

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1
Sec. 3.
(a) A person
				desiring to become licensed as a distributor in Indiana must file with the
				administrator a sworn application containing the following information:
(1) The name under which the distributor will
				transact business in Indiana.
(2)
				The applicant's principal place of business.
(3) The name and complete residence address
				of the owner or the names and addresses of the partners, if the applicant is a
				partnership, or the names and addresses of the principal officers, if the
				applicant is a corporation or association.
(4) Other information the administrator
				reasonably requires.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 4 - License to Distributor › Section 4-6 - Bond increases; hearing; new bond or rider

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-408
Sec. 6.
(a) The
				administrator may propose an increase in the amount of a licensed distributor's
				current bond, letter of credit, or cash deposit if the administrator has deemed
				the current amount to be insufficient to ensure payment to the state of the
				tax, penalty, and interest for which the licensed distributor is or may become
				liable.
(b) If the licensed
				distributor does not comply with the administrator's proposal within a
				reasonable time after receiving notice of the proposed bond, letter of credit,
				or cash deposit increase, the administrator shall notify the licensed
				distributor in writing of a hearing to allow the licensed distributor to
				dispute the proposed increase.
(c)
				The administrator shall give the licensed distributor at least fifteen (15)
				days written notice of the hearing.
(d) If after a hearing the administrator
				determines that an increase is warranted, the licensed distributor shall submit
				a new bond or rider, letter of credit, or cash deposit in the amount determined
				by the administrator.
(e) The new
				bond or rider must meet the requirements set forth in section 5 of this
				rule.
(f) If the new bond or rider,
				letter of credit, or cash deposit required under this section is unsatisfactory
				or not furnished within the time prescribed, the administrator shall cancel the
				distributor's license.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 4 - License to Distributor › Section 4-8 - Annual financial statement; bond amount requirement

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-410
Sec. 8.
The administrator may require a distributor to furnish
				  annual financial statements to determine if a change is required in the amount
				  of a distributor's bond, letter of credit, or cash deposit.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 4 - License to Distributor › Section 4-9 - Temporary license; investigation; conditions and requirements

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-411; IC
				  6-8.1-5-4
Sec. 9.
(a) The
				administrator may make an investigation necessary once an application has been
				properly filed.
(b) Once all
				conditions have been met under IC
				6-6-1.1, including payment of fee
				and bonding requirements, the applicant is issued a temporary license to
				transact business as a distributor in Indiana.
(c) The temporary license is valid for one
				(1) year except as otherwise provided, and is subject to the cancellation
				provisions of IC
				6-6-1.1.
(d) A person issued a temporary license must
				maintain books and records pursuant to IC
				6-8.1-5-4.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 4 - License to Distributor › Section 4-10 - Temporary license; extension

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-411
Sec. 10.
(a) If the
				administrator finds that a person holding a temporary license has not fully
				complied with the provisions of IC
				6-6-1.1, the period of the person's
				temporary license may be extended.
(b) The administrator may revoke this
				extension if it is found that the person has, subsequent to the extension, not
				fully complied with the provisions of IC
				6-6-1.1.
(c) Notice of the extension or revocation
				shall be sent by registered or certified mail to the person's last known
				address.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 4 - License to Distributor › Section 4-11 - Permanent license; minimum gallonage; Indiana based distributor

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-412; IC 6-8.1
Sec. 11.
(a) The
				administrator shall issue a permanent license to an Indiana based holder of a
				temporary license if the following conditions are met:
(1) The distributor distributed at least five
				hundred thousand (500,000) gallons of gasoline during the year in which the
				temporary license was in effect.
(2) The distributor fully complied with the
				provisions and requirements set forth by IC
				6-6-1.1 and IC 6-8.1.
(3) The distributor received, sold, or used
				gasoline during the six (6) month period immediately preceding expiration of
				the temporary license or is presently engaged in that
				business.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 4 - License to Distributor › Section 4-12 - Permanent license; minimum gallonage; non-Indiana based distributor

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-412; IC 6-8.1
Sec. 12.
(a) The
				administrator shall issue a permanent license to a non-Indiana based holder of
				a temporary license if the following conditions are met:
(1) The non-Indiana based distributor has
				fully complied with the provisions and requirements set forth by IC
				6-6-1.1 and IC 6-8.1.
(2) The non-Indiana based distributor has
				received, sold, or used gasoline during the six (6) month period immediately
				preceding expiration of the temporary license, or the non-Indiana based
				distributor is presently engaged in that business.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 4 - License to Distributor › Section 4-14 - License nonassignable; new license

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-414
Sec. 14.
(a) A
				license issued under IC
				6-6-1.1 is not assignable and is
				valid only for the distributor in whose name it is issued.
(b) If there is a change in name, the
				distributor must apply for a new license.
(c) If there is a change in ownership of a
				business other than a corporation, the distributor must apply for a new
				license.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 4 - License to Distributor › Section 4-15 - Cancellation of distributor's license; grounds; notice; hearing

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1; IC 6-8.1
Sec. 15.
(a) The
				administrator may, after fifteen (15) days written notice, cancel a
				distributor's license if the distributor:
(1)
				files a false monthly report of the information required by IC
				6-6-1.1;
(2) fails or refuses to file the monthly
				report required by IC
				6-6-1.1;
(3) fails or refuses to pay the full amount
				of tax imposed by IC
				6-6-1.1, and penalty and interest
				imposed under IC
				6-8.1-10;
(4) is an Indiana distributor and fails to
				distribute five hundred thousand (500,000) gallons or more of gasoline during a
				twelve (12) month period;
(5) fails
				to file a surety bond, letter of credit, or cash deposit as required by IC
				6-6-1.1-406;
(6) fails to honor a subpoena issued by the
				department under IC
				6-8.1-3-12;
(7) knowingly breaks the seal on a pump
				sealed under IC
				6-6-1.1-1008 or IC
				6-6-1.1-1110; or
(8) fails or refuses to comply with IC
				6-8.1-5-4 or IC
				6-6-1.1-1314.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 5 - Monthly Reports › Section 5-1 - Monthly reports to determine tax liability; itemized contents

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-501
Sec. 1.
(a) Each
				licensed distributor shall file monthly with the administrator a report
				indicating the total amount of gallons of gasoline received, acquired, used,
				and sold during the preceding calendar month.
(b) This report must be in a form prescribed
				by the administrator and must be filed even if there is no tax liability for
				the preceding calendar month.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 5 - Monthly Reports › Section 5-2 - Monthly reports; due date

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-501; IC 6-8.1
Sec. 2.
The monthly report prescribed by this section must be
				  postmarked not later than the twentieth day following the month being reported.
				  Reports not filed or filed after the due date are subject to penalty and
				  interest pursuant to the provisions set forth in IC 6-8.1.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 5 - Monthly Reports › Section 5-5 - Monthly payment of tax due; due date

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-502; IC 6-8.1
Sec. 5.
(a) The total
				amount of tax due for the preceding calendar month must be remitted with the
				monthly report required by IC
				6-6-1.1 not later than the
				twentieth day following the month being reported.
(b) Tax not remitted or remitted after the
				due date is subject to penalty and interest pursuant to IC 6-8.1.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 5 - Monthly Reports › Section 5-6 - Monthly payment of tax due; identification of tax attributable to taxable marine facilities

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-502
Sec. 6.
The tax attributable to sales of gasoline to taxable marine
				  facilities is identified on the report required by IC
				  6-6-1.1 in the form and manner
				  prescribed by the administrator.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 5 - Monthly Reports › Section 5-7 - Purchaser other than licensed distributor; same reports; payment of tax

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-504; IC 6-6-1.1-704
Sec. 7.
(a) A person
				other than a licensed distributor that purchases, uses, or otherwise acquires
				taxable gasoline and fails to pay the gasoline tax to either a licensed Indiana
				distributor or Indiana dealer is subject to the reporting and remittance
				requirements of licensed distributors under IC 6-6-1.1.
(b) A person reporting under this section is
				not entitled to claim deductions or credits as provided in
				45 IAC 12-7-1 through
				45 IAC 12-7-4 and IC
				6-6-1.1-704.
(c) For purposes of this section, the term
				"taxable gasoline" means gasoline used in this state that is not
				exempt.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 5 - Monthly Reports › Section 5-8 - Discontinuance, sale or transfer of distributor's business; notice to administrator

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-512; IC 6-8.1-5-4
Sec. 8.
(a) A
				licensed distributor shall notify the administrator in writing at least ten
				(10) days prior to the licensed distributor's ceasing to do business as a
				distributor.
(b) The notice shall
				give the date of discontinuance or the date of sale or transfer and the name
				and address of the purchaser or transferee.
(c) A licensed distributor who is subject to
				this section must maintain books and records for a period of three (3) years
				after the date of discontinuance, sale or transfer pursuant to Indiana Code
				6-8.1-5-4.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 6 - Monthly Accounting of Gasoline Delivered › Section 6-1 - Monthly accounting of all gasoline delivered to, or withdrawn from, a refinery or terminal

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-607
Sec. 1.
A licensed distributor who owns or operates a refinery or
				  terminal in Indiana shall, on forms prescribed by the administrator, make a
				  monthly accounting to the administrator of:
(1) all gasoline withdrawn from a refinery or
				terminal;
(2) all gasoline
				delivered to a refinery or terminal;
(3) all gasoline produced, compounded, or
				blended;
(4) all title transfers of
				gasoline in terminal or refinery; and
(5) any other information deemed necessary by
				the administrator.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 7 - Exempt Gasoline › Section 7-1 - Deduction for exempted gasoline

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-301; IC 6-6-1.1-701
Sec. 1.
(a) A
				licensed distributor that acquires or receives gasoline that subsequently
				qualifies for an exemption authorized under IC 6-6-1.1-301 may claim a
				deduction for the gasoline.
(b) The
				deduction may be taken only after the licensed distributor has submitted
				adequate documentation to the administrator.
(c) Except as provided in
				45 IAC 12-8-17, the deduction must
				be claimed on the report covering the month of export, loss, destruction, sale,
				or use.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 7 - Exempt Gasoline › Section 7-2 - Sale or exchange agreement; deduction

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-702; IC 6-6-1.1-908
Sec. 2.
(a) A
				licensed distributor that acquires or receives gasoline in this state and
				subsequently sells, transfers, or exchanges the gasoline to or for the account
				of another licensed distributor may claim a deduction for the
				gasoline.
(b) The deduction may be
				taken only after the licensed distributor has submitted adequate documentation
				to the administrator.
(c) Except as
				provided in
				45 IAC 12-8-17, the deduction must
				be claimed on the report covering the month of sale, transfer, or
				exchange.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 7 - Exempt Gasoline › Section 7-3 - Sale of tax exempt gasoline; deduction

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1
Sec. 3.
(a) A
				licensed distributor that sells gasoline to a person holding an exemption
				permit as prescribed in IC
				6-6-1.1-302 and IC
				6-6-1.1-303 may claim a deduction
				for the gasoline.
(b) The deduction
				may be taken only after the licensed distributor has submitted adequate
				documentation to the administrator.
(c) The deduction must be claimed on the
				report covering the month of sale.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 7 - Exempt Gasoline › Section 7-4 - Deduction for evaporation, shrinkage, losses, and tax related expenses

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-704; IC 6-6-1.1-705
Sec. 4.
(a) Except as
				otherwise provided, a licensed distributor may claim a deduction equal to one
				and six-tenths percent (1.6%) of the number of invoiced or billed gallons of
				gasoline received in Indiana during the preceding calendar month, less all
				authorized deductions claimed under IC 6-6-1.1-704 and sections 1 through 3 of
				this rule.
(b) The deduction
				provided by this section may be taken by a licensed distributor when timely
				reporting and remitting the tax accrued under IC 6-6-1.1.
(c) This deduction shall not be allowed for
				losses covered under
				45 IAC 12-3-4 and
				45 IAC 12-3-5.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 8 - Refund for Tax Paid on Gasoline › Section 8-2 - Refund to local transit systems; limitations; requisites

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-902
Sec. 2.
(a) A local
				transit system is entitled to a refund of tax paid on gasoline used in its
				operations along highways in Indiana.
(b) For purposes of this section, a "local
				transit system" is a municipally owned or contracted common carrier that
				transports persons within the corporate limits of a municipality, or within the
				corporate limits and not more than five (5) miles beyond the corporate limits
				of a municipality, all of which are in Indiana.
(c) For purposes of subsection (b), "common
				carrier" means a person that holds themself out to the general public to engage
				in the transportation by motor vehicle of persons for compensation, whether
				over regular or irregular routes.
(d) For purposes of this section, "use" has
				the meaning as provided in
				45 IAC
				12-1-17(a)(3).
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 8 - Refund for Tax Paid on Gasoline › Section 8-4 - Refund for tax paid on gasoline purchased or used for operating stationary gas engines

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-903
Sec. 4.
(a) A person
				is entitled to a gasoline tax refund for the operation of stationary gasoline
				engines if:
(1) the person is the purchaser
				of the gasoline and has paid the gasoline tax thereon; and
(2) the stationary gasoline engine is
				operated by or for the purchaser for commercial use.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 8 - Refund for Tax Paid on Gasoline › Section 8-6 - Refund for tax paid on gasoline purchased or used for operating tractors used for agricultural purposes

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-903
Sec. 6.
(a) A person
				is entitled to a gasoline tax refund for the operation of a tractor used for
				agricultural purposes if:
(1) the person is
				the purchaser of the gasoline and has paid the gasoline tax thereon;
				and
(2) the farm tractor is
				operated by or for the purchaser for commercial use.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 8 - Refund for Tax Paid on Gasoline › Section 8-7 - Refund for tax paid on gasoline purchased or used for operating implements of agriculture

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-903; IC
				  9-13-2-77
Sec. 7.
(a) A person
				is entitled to a gasoline tax refund for the operation of implements of
				agriculture, as defined in IC
				9-13-2-77, if:
(1) the person is the purchaser of the
				gasoline and has paid the gasoline tax thereon; and
(2) the implements of agriculture are
				operated by or for the purchaser for commercial use.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 8 - Refund for Tax Paid on Gasoline › Section 8-8 - Refund for tax paid on gasoline purchased or used for operating motorboats

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-903
Sec. 8.
A person is entitled to a gasoline tax refund for the
				  operation of motorboats if:
(1) the
				person is the purchaser of the gasoline and has paid the gasoline tax thereon;
				and
(2) the motorboats are not
				operated on an Indiana lake.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 8 - Refund for Tax Paid on Gasoline › Section 8-9 - Refund for tax paid on gasoline purchased or used for operating aircraft

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-903
Sec. 9.
A person is entitled to a gasoline tax refund for the
				  operation of aircraft if the person is the purchaser of the gasoline and has
				  paid the gasoline tax thereon.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 8 - Refund for Tax Paid on Gasoline › Section 8-10 - Refund for tax paid on gasoline purchased or used for cleaning or dyeing

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-903
Sec. 10.
A person is entitled to a gasoline tax refund for gasoline
				  used for cleaning or dyeing if:
(1)
				the person is the purchaser of the gasoline and has paid the gasoline tax
				thereon; and
(2) the gasoline is
				used by or for the purchaser for commercial use.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 8 - Refund for Tax Paid on Gasoline › Section 8-11 - Refund for tax paid on gasoline purchased or used for other commercial use

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-903
Sec. 11.
A person is entitled to a gasoline tax refund for other
				  commercial use if:
(1) the person is
				the purchaser of the gasoline and has paid the gasoline tax thereon;
				and
(2) the gasoline is not used to
				propel motor vehicles operated in whole or in part on an Indiana
				highway.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 8 - Refund for Tax Paid on Gasoline › Section 8-11.1 - Refund for tax paid on gasoline purchased for proportional use

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC 6-4.1; IC
				  6-6-1.1-903
Sec. 11.1.
(a) A
				gasoline taxpayer is entitled to a proportional use refund for tax paid on the
				use of gasoline for a commercial purpose when:
(1) the gasoline is placed into the fuel
				supply tank of the taxpayer's motor vehicle, which has a common fuel supply
				reservoir for both locomotion on a public highway and a commercial
				purpose;
(2) the commercial purpose
				is exempt from the gasoline tax; and
(3) the person is the purchaser of the
				gasoline and has paid the gasoline tax thereon.
For purposes of the exemption, the gasoline used for the
				  commercial purpose other than locomotion of the motor vehicle must be used in
				  Indiana.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 8 - Refund for Tax Paid on Gasoline › Section 8-12 - Refund for tax paid on gasoline purchased or used for operating a taxicab

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1-903
Sec. 12.
A person is entitled to a gasoline tax refund for the
				  operation of a taxicab if:
(1) the
				person is the purchaser of the gasoline and has paid the gasoline tax thereon;
				and
(2) the taxicab is being
				operated by or for the purchaser for commercial use.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 8 - Refund for Tax Paid on Gasoline › Section 8-12.5 - Refund for tax paid on gasoline used to create racing fuel

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-903
Sec. 12.5.
(a) A
				person is entitled to a gasoline tax refund for gasoline purchased to create
				racing fuel if:
(1) the person is the
				purchaser of the gasoline and has paid the gasoline tax thereon; and
(2) the racing fuel blended by the purchaser
				using the purchased gasoline:
(A) consists of
				a blend nominally consisting of more than eighty-nine percent (89%) ethanol and
				less than eleven percent (11%) gasoline;
(B) is not a fuel that can be used for
				propelling a motor vehicle operated in whole or in part on an Indiana public
				highway; and
(C) will be resold by
				the person purchasing the fuel to a purchaser that is located in another state,
				territory, or foreign country.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 12 - GASOLINE TAX › Rule 8 - Refund for Tax Paid on Gasoline › Section 8-17 - Deduction in lieu of warrant for payment of refund

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-1.1
Sec. 17.
In lieu of authorizing a refund under IC
				  6-6-1.1-907, the administrator may
				  permit a licensed distributor to deduct the claimed amount on the reports
				  required by IC
				  6-6-1.1-501.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 1 - Definitions › Section 1-1 - "Carrier" defined

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-4.1
Sec. 1.
(a) For
				purposes of IC 6-6-4.1, "carrier" means a person who operates or causes to be
				operated a commercial motor vehicle on any highway in Indiana.
(b) Except as otherwise provided in
				45
				IAC 13-3-1 through
				45 IAC
				13-3-5, a person who "causes to be operated" a
				commercial motor vehicle on any Indiana highway is the person for whom the
				commercial motor vehicle is being driven.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 1 - Definitions › Section 1-3 - "Motor vehicle" defined

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-4.1-1; IC 6-6-4.1-4; IC 9-18
Sec. 3.
(a) "Motor
				vehicle" means a vehicle that is propelled by an internal combustion engine or
				motor and is designed for highway use.
(b) Vehicles "designed for highway use" are
				vehicles primarily adapted for and engaged in highway transportation. All
				vehicles plated for general highway transportation or capable of being plated
				pursuant to Indiana law are presumed to be primarily adapted for and engaged in
				highway transportation, except for vehicles excluded under 45 IAC
				13-1-3.
(c) The term "motor
				vehicle" does not include vehicles not required to be registered under IC 9-18,
				including the following vehicles when used entirely on private roadways:
(1) Road construction or maintenance
				machinery.
(2) Vehicles not capable
				of being plated pursuant to Indiana law.
(3) A well-boring or well-drilling apparatus,
				a ditch-digging apparatus, or other similar equipment.
(4) Vehicles that operate exclusively on
				rails.
(5) Vehicles designed and
				operated primarily as farm implements for drawing farm machinery.
(6) Tractors, plows, mowing machines,
				harvesters, Big A's, and other agricultural implements, including farm
				machinery when mounted and transported upon a trailer, when operated on a farm
				or when traveling upon public highways from one (1) field to another, or to and
				from places of repair or supply.
(7) Vehicles exclusively operated on private
				property and not engaged in highway transportation.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 1 - Definitions › Section 1-5 - "Truck" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-1
Sec. 5.
"Truck" means any motor vehicle that is primarily designed to
				  transport property.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 1 - Definitions › Section 1-6 - "Road tractor" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-1
Sec. 6.
"Road tractor" means any motor vehicle that is primarily
				  designed to draw vehicles, but is not constructed to independently transport
				  property.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 1 - Definitions › Section 1-7 - "Tractor truck" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-1
Sec. 7.
(a) "Tractor
				truck" means any motor vehicle that is designed and used primarily to draw
				other vehicles but is not constructed to carry property other than a part of
				the weight of the vehicle and load being drawn.
(b) A motor vehicle is not a "tractor truck"
				if it is only used for recreational purposes.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 1 - Definitions › Section 1-8 - "Axle" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-1
Sec. 8.
"Axle" means two (2) or more wheels mounted in a single
				  transverse vertical plane.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 1 - Definitions › Section 1-9 - "Person" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-1
Sec. 9.
"Person" means any natural person, partnership, corporation,
				  corporate subsidiary, firm, association, or representative appointed by a court
				  or the state, or its political subdivision. However, a corporate division shall
				  not be considered a "person".
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 1 - Definitions › Section 1-10 - "Commissioner" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-1
Sec. 10.
"Commissioner" also includes any authorized agent of the
				  commissioner of the Indiana department of state revenue.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 1 - Definitions › Section 1-11 - "Highway" defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-1
Sec. 11.
(a)
				"Highway" means the entire width between the boundary lines of every
				thoroughfare that is open in any part to the use of the public for purposes of
				vehicular travel.
(b) For purposes
				of IC 6-6-4.1, a toll road is a highway.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 2 - Applicability › Section 2-2 - Exemptions from motor carrier fuel tax laws

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-2;
				  IC
				  36-1-2-13
Sec. 2.
The following commercial motor vehicles are exempt from IC
				  6-6-4.1 only under the following circumstances:
(1) A commercial motor vehicle used in casual
				bus operations if:
(A) the vehicle is operated
				by or on behalf of an organization that is exempt under Section 501(c) of the
				Internal Revenue Code; or
(B) the
				vehicle is privately owned and is operated for recreational purposes.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 3 - Leased Motor Vehicles › Section 3-2 - Lessor's duty to report and pay motor carrier fuel tax

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC 6-6-4.1
Sec. 2.
(a) A lessor
				of commercial motor vehicles is a carrier, with respect to the motor vehicles
				it leases, if the motor vehicle is not operated on behalf of the lessee, and if
				the lessor:
(1) supplies or pays for the motor
				fuel consumed by the vehicle; or
(2) makes rental or other charges calculated
				to include the cost of the motor fuel consumed by the vehicle.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 3 - Leased Motor Vehicles › Section 3-3 - Agreement between lessor and lessee for reporting and payment of tax

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-3
Sec. 3.
A lessor and lessee may stipulate in a written agreement that
				  a specific party is to report and pay the motor carrier fuel tax on a leased
				  commercial motor vehicle, in which case that party will be required to report
				  and pay the tax on the vehicle.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 3 - Leased Motor Vehicles › Section 3-4 - Identification of carrier status

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-3
Sec. 4.
A lessor shall display in each leased commercial motor
				  vehicle a copy of the Indiana motor carrier fuel tax annual permit under which
				  the vehicle is operated.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 3 - Leased Motor Vehicles › Section 3-5 - Secondary liability for payment of tax

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-3
Sec. 5.
(a) IC
				6-6-4.1-3
				governs the primary liability under IC 6-6-4.1. If the party who is primarily
				liable fails, in whole or in part, to discharge the liability, all the parties
				to the lease transaction are responsible for compliance with IC 6-6-4.1 and are
				jointly and severally liable for payment of the tax regardless of whether any
				"hold harmless agreement" was made between the parties.
(b) The total amount of taxes collected by
				the department may not exceed the amount of tax that would have resulted from
				the leased motor vehicle being operated by the owner, plus any applicable costs
				and penalties.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 4 - Imposition of Tax › Section 4-1 - Imposition of tax

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-4.1-4
Sec. 1.
A motor carrier fuel tax is imposed on the consumption of
				  motor fuel by commercial motor vehicles operated by a carrier in its operations
				  on highways in Indiana.
(010); filed Jul 13, 1984, 9:25
				  am:
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 4 - Imposition of Tax › Section 4-4 - Amount of fuel consumed; fuel supply tank defined

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-1; IC
				  6-6-4.1-4
Sec. 4.
(a) All motor
				fuel placed into a fuel supply tank of a commercial motor vehicle is presumed
				to be consumed by that vehicle solely for the purpose of propelling the vehicle
				along highways.
(b) For purposes of
				this section, the "fuel supply tank" of a commercial motor vehicle is the usual
				and ordinary tank from which motor fuel is withdrawn for the operation of the
				vehicle.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 4 - Imposition of Tax › Section 4-5 - Apportionment of fuel consumed on Indiana highways

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-4
Sec. 5.
The amount of motor fuel consumed on Indiana highways is the
				  total amount of motor fuel consumed by all of a carrier's commercial motor
				  vehicles that are subject to the motor carrier fuel tax, in operations within
				  and without Indiana, multiplied by a fraction. The numerator is the total
				  number of miles traveled on highways in Indiana by all of a carrier's
				  commercial motor vehicles that are subject to the motor carrier fuel tax. The
				  denominator is the total number of miles traveled, within and without Indiana,
				  by all of a carrier's commercial motor vehicles that are subject to the tax.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 4 - Imposition of Tax › Section 4-7 - Proportional imposition of tax

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-4
Sec. 7.
(a) A motor
				carrier subject to the tax imposed under IC
				6-6-4.1-4
				is entitled to a proportional use credit for tax paid on the use of fuel for a
				commercial purpose when:
(1) the fuel is
				placed into the fuel supply tank of the taxpayer's motor vehicle, which has a
				common fuel supply reservoir for both locomotion on a public highway and a
				commercial purpose;
(2) the
				commercial purpose is exempt from the motor carrier fuel tax; and
(3) the person is the purchaser of the fuel
				and has paid the motor carrier fuel tax thereon.
For purposes of the exemption, the fuel used for the
				  commercial purpose other than locomotion of the motor vehicle must be used in
				  Indiana.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 5 - Credit Against Tax › Section 5-2 - Agency relationships

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-6
Sec. 2.
If a party to a written lease agreement is required to report
				  and pay the Indiana motor carrier fuel tax, but another state or jurisdiction
				  requires a different party to the lease agreement to report and pay a similar
				  tax, the party who reports and pays the Indiana motor carrier fuel tax is
				  entitled to a credit or refund so long as:
(1) the written lease agreement stipulates
				that an agency relationship exists between the parties for purposes of
				determining whether the parties are eligible for a credit against tax;
				and
(2) the parties' combined
				operations under the lease agreement have satisfied the credit requirements
				under IC
				6-6-4.1-6.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 5 - Credit Against Tax › Section 5-3 - Overpurchases in Indiana

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-4.1-6
Sec. 3.
A carrier may be entitled to a credit for motor fuel consumed
				  in another state if it can prove that its commercial motor vehicle was capable
				  of consuming Indiana-purchased motor fuel in that state.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 5 - Credit Against Tax › Section 5-4 - Overpurchases in intervening states

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-6
Sec. 4.
If a carrier is entitled to a credit in one (1) or more
				  states but has overpurchased motor fuel in an intervening state, the credit
				  will be reduced by the amount of fuel overpurchased in that state.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 5 - Credit Against Tax › Section 5-6 - Evidence to qualify for credit

Current through July 10, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-4.1-6
Sec. 6.
To qualify for a credit, the motor carrier shall maintain,
				  and submit as requested by the department, evidence of Indiana gasoline or
				  special fuel taxes paid, and of any payments made to other
				  states.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 6 - Credit Application; Refund; Interest › Section 6-2 - Expiration of credit

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-4;
				  IC
				  6-6-4.1-7
Sec. 2.
If a credit for a particular quarter has not been applied as
				  a credit against tax at the end of the immediately following quarter, the
				  remaining credit may no longer be used as a credit against a tax
				  liability.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 6 - Credit Application; Refund; Interest › Section 6-4 - Qualification for refund

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC 6-6-1.1; IC 6-6-2.5; IC
				  6-6-4.1-7;
				  IC
				  6-6-4.1-8
Sec. 4.
The department may not make a refund to a carrier until the
				  carrier has furnished proof of payment of the taxes imposed under IC 6-6-1.1
				  and IC 6-6-2.5, including invoices, purchase tickets, computer printouts, or
				  statements, and showing:
(1) date of
				sale, name of purchaser (permittee), number of gallons, name of products, state
				tax rate charged, and signature of purchaser;
(2) name and address of vendor; and
(3) any other information the department may
				reasonably request.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 6 - Credit Application; Refund; Interest › Section 6-6 - Completion date of application for refund

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-7;
				  IC
				  6-6-4.1-8
Sec. 6.
For purposes of IC
				  6-6-4.1-7,
				  an application for refund is properly completed on the date in which all of the
				  following have been completed:
(1) the
				filing of the refund application;
(2) the submission of any evidence or reports
				requested by the department; and
(3) the satisfaction of the refund
				requirements under IC
				6-6-4.1-8.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 8.5 - Surcharge Tax; Commercial Motor Vehicles › Section 8.5-1 - Imposition; rate; payment

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-4.5
Sec. 1.
(a) A
				surcharge tax is imposed on the consumption of motor fuel by commercial motor
				vehicles operated by a carrier in its operations on highways in
				Indiana.
(b) The rate of the
				surcharge tax is eleven cents ($0.11) per gallon.
(c) The tax imposed by IC
				6-6-4.1-4.5
				shall be paid quarterly by the last day of the month immediately following the
				quarter.
Indiana Administrative Code › Title 45 - DEPARTMENT OF STATE REVENUE › Article 13 - MOTOR CARRIER FUEL TAX › Rule 8.5 - Surcharge Tax; Commercial Motor Vehicles › Section 8.5-2 - Calculation of fuel consumption

Current through July 10, 2024
Authority: IC
				  6-8.1-3-3
Affected: IC
				  6-6-4.1-4.5
Sec. 2.
The amount of motor fuel consumed on Indiana highways is the
				  total amount of motor fuel consumed by all the carrier's commercial motor
				  vehicles that are subject to the motor carrier fuel tax, in operations within
				  and without Indiana, multiplied by a fraction of which:
(1) the numerator is the total number of
				miles traveled on highways in Indiana by vehicles subject to the motor carrier
				fuel tax; and
(2) the denominator
				is the total number of miles traveled, within and without Indiana, by all of
				the carrier's commercial motor vehicles that are subject to the motor carrier
				fuel tax.