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 45IAC13-5-4. Overpurchases in intervening states
Latest version.
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If a carrier is entitled to a credit in one (1) or more states but has overpurchased motor fuel in an intervening state, the credit will be reduced by the amount of fuel overpurchased in that state. (Department of State Revenue; Reg 6-6-4.1-6(a)(040); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2321; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)