Section 45IAC13-11-6. Temporary authorization

   (a) The department may issue a temporary written authorization if unforeseen or uncertain circumstances require the operation of a commercial motor vehicle for which neither an annual permit nor a trip permit has been obtained.

  (b) A temporary authorization may be issued only if:

(1) the commissioner determines that undue hardship would otherwise result;

(2) the carrier has paid the Indiana indefinite situs tax, imposed under IC 6-1.1-8-35, for any or all prior years; and

(3) the carrier has not held a valid annual permit within the preceding twelve (12) months.

  (c) A separate temporary authorization is required for each commercial motor vehicle operated by a carrier.

  (d) A carrier who obtains a temporary authorization shall:

(1) pay the trip permit fee at the time the temporary authorization is issued; or

(2) subsequently obtain an annual permit.

(Department of State Revenue; Reg 6-6-4.1-13(030); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2325; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)