Section 45IAC13-9-1. Contents of reports; exemptions; incomplete reports

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   (a) Each carrier shall submit such quarterly reports as the department may require on or before the last day of the month immediately following that quarter.

  (b) Quarterly reports are not required with respect to a vehicle for which a trip permit has been issued under IC 6-6-4.1-13.

  (c) The filing of a substantially blank or an unsigned report does not constitute the filing of a report under IC 6-6-4.1-10, and will subject the carrier to penalties and interest under IC 6-8.1-10. (Department of State Revenue; Reg 6-6-4.1-10(a)(010); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2323; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)

                    
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