Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 45. DEPARTMENT OF STATE REVENUE |
Article 45IAC13. MOTOR CARRIER FUEL TAX |
Rule 45IAC13-4. Imposition of Tax |
Section 45IAC13-4-1. Imposition of tax
Latest version.
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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. (Department of State Revenue; Reg 6-6-4.1-4(a)(010); filed Jul 13, 1984, 9:25 am: 7 IR 2319)