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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 45IAC13-8.5. Surcharge Tax; Commercial Motor Vehicles |
Section 45IAC13-8.5-1. Imposition; rate; payment
Latest version.
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(a) A surcharge tax is imposed on the consumption of motor fuel by commercial motor vehicles operated by a carrier in its operations on highways in Indiana.
(b) The rate of the surcharge tax is eleven cents ($0.11) per gallon.
(c) The tax imposed by IC 6-6-4.1-4.5 shall be paid quarterly by the last day of the month immediately following the quarter. (Department of State Revenue; Reg 6-6-4.1-4.5(a)(010); filed Apr 30, 1986, 3:30 p.m.: 9 IR 2195; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)