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U.S. State Codes
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Indiana
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Title 6. Taxation
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Article 6. Motor Fuel and V...
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Chapter 4.1. Motor Carrier Fuel Tax
Chapter 4.1. Motor Carrier Fuel Tax
6-6-4.1-1. Definitions
6-6-4.1-2. Applicability of chapter
6-6-4.1-3. Leased motor vehicles
6-6-4.1-4. Imposition of tax; rates; computation of amount of fuel consumed in Indiana
6-6-4.1-4.3. Repealed
6-6-4.1-4.5. Repealed
6-6-4.1-4.7. Certification for proportional use credit
6-6-4.1-4.8. Claim for proportional use credit
6-6-4.1-5. Disposition of tax revenue
6-6-4.1-6. Credits against tax
6-6-4.1-7. Computation of credits; refunds; interest
6-6-4.1-7.1. Class action for refund of tax; prerequisites
6-6-4.1-8. Bond, letter of credit, or cash deposit; furnishing; release from liability; retaining cash deposit
6-6-4.1-9. Presumption of consumption rate
6-6-4.1-10. Quarterly reports; exemptions
6-6-4.1-11. Pooled services; joint reports; calculation of tax; contents of reports
6-6-4.1-12. Annual permit, cab card, and emblem
6-6-4.1-13. Special trip permits; repair and maintenance permits
6-6-4.1-14. Reciprocity
6-6-4.1-14.5. Agreements; limitations; transmittals
6-6-4.1-15. Enforcement
6-6-4.1-16. Agreements for cooperative audit of reports and returns
6-6-4.1-17. Suspension or revocation of permit or temporary authorization; reinstatement
6-6-4.1-18. Violations; penalties
6-6-4.1-19. Impoundment of commercial motor vehicle; release of cargo
6-6-4.1-20. Failure to keep books and records; penalty
6-6-4.1-21. Carriers; failure to report; civil penalty
6-6-4.1-22. Carriers; interest on nonpayment
6-6-4.1-23. Penalty
6-6-4.1-24. Proposed assessment; protest; hearing
6-6-4.1-25. Registration or licensure of vehicle required to obtain annual motor carrier fuel tax permit or license; proof of issuance of permit or license
6-6-4.1-26. Issuance of excess size or weight permit; proof of registration under this chapter or International Fuel Tax Agreement
6-6-4.1-27. Information sharing; confidential information