Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 45. DEPARTMENT OF STATE REVENUE |
Article 45IAC13. MOTOR CARRIER FUEL TAX |
Rule 45IAC13-5. Credit Against Tax |
Section 45IAC13-5-3. Overpurchases in Indiana
Latest version.
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A carrier may be entitled to a credit for motor fuel consumed in another state if it can prove that its commercial motor vehicle was capable of consuming Indiana-purchased motor fuel in that state. (Department of State Revenue; Reg 6-6-4.1-6(a)(030); filed Jul 13, 1984, 9:25 am: 7 IR 2321; filed Apr 30, 1986, 3:30 pm: 9 IR 2193)