6-6-12-5. Tax credit claim

IN Code § 6-6-12-5 (2019) (N/A)
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Sec. 5. (a) Before July 1, 2014, a carrier that consumes compressed natural gas to propel a vehicle described in IC 6-6-4.1-2(a) may claim a credit against the road taxes imposed upon the carrier's consumption of compressed natural gas in the previous state fiscal year.

(b) After June 30, 2014, a carrier that consumes compressed natural gas to propel a vehicle described in IC 6-6-4.1-2(a) may claim a credit against the road taxes imposed upon the carrier's consumption of compressed natural gas in the previous calendar quarter. A carrier must claim the credit in the manner prescribed under section 7 of this chapter before the following due dates:

(1) October 30 in 2014 and each year thereafter.

(2) January 30 in 2015 and each year thereafter.

(3) April 30 in 2015 and each year thereafter.

(4) July 30 in 2015 and each year thereafter.

As added by P.L.277-2013, SEC.14. Amended by P.L.212-2014, SEC.7.