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Indiana Administrative Code (Last Updated: December 20, 2016) |
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Title 45. DEPARTMENT OF STATE REVENUE |
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Article 45IAC13. MOTOR CARRIER FUEL TAX |
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Rule 45IAC13-3. Leased Motor Vehicles |
| Section 45IAC13-3-1. Applicability to leased vehicles (Repealed) |
| Section 45IAC13-3-2. Lessor's duty to report and pay motor carrier fuel tax |
| Section 45IAC13-3-3. Agreement between lessor and lessee for reporting and payment of tax |
| Section 45IAC13-3-4. Identification of carrier status |
| Section 45IAC13-3-5. Secondary liability for payment of tax |