Section 45IAC13-3-3. Agreement between lessor and lessee for reporting and payment of tax

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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. (Department of State Revenue; Reg 6-6-4.1-3(b)(020); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2319; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)

                    
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