Section 45IAC13-8.5-1. Imposition; rate; payment

Latest version.

   (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)

                    
                        var val = document.getElementById('citecontent').innerHTML;
                        art.dialog.defaults.title = window.location.href;
                        art.dialog.data('cite', val);
                        art.dialog.data('homeDemoPath', '/Scripts/plus/artDialog/');
                        art.dialog.open('/Scripts/plus/artDialog/citeiframe.html');