2010 Indiana Code
TITLE 6. TAXATION
ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES
CHAPTER 2.1. SPECIAL FUEL TAX
IC 6-6-2.1
Chapter 2.1. Special Fuel Tax
IC 6-6-2.1-101
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-102
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-103
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-104
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-105
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-201
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-202
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-203
Alternative fuel decal; annual fee; registration of alternative fuel
dealers
Sec. 203. (a) The owner of one (1) of the following motor vehicles
that is registered in Indiana and that is propelled by alternative fuel
shall obtain an alternative fuel decal for the motor vehicle and pay an
annual fee in accordance with the following schedule:
SCHEDULE
Motor Annual
Vehicle Fee
A passenger motor vehicle, truck, or bus,
the declared gross weight of which is
equal to or less than 9,000 pounds, that
is owned by a public or private
utility. . . . . . . . . . . . . . . . .. . $100
A recreational vehicle that is owned by
a public or private utility $100
A truck or bus, the declared gross weight of
which is greater than 9,000 pounds but equal to or less than 11,000 pounds, that
is owned by a public or private
utility. . . . . . . . . . . . . . . . . . . $175
An alternative fuel delivery truck powered by
alternative fuel, which is a truck the
declared gross weight of which is greater
than 11,000 pounds $250
A truck or bus, the declared gross weight of
which is greater than 11,000 pounds,
except an alternative fuel delivery truck $300
A tractor, designed to be used with a
semitrailer $500
Only one (1) fee is required to be paid per motor vehicle per year.
(b) The annual fee may be prorated on a quarterly basis if:
(1) application is made after June 30 of a year; and
(2) the motor vehicle is newly:
(A) converted to alternative fuel;
(B) purchased; or
(C) registered in Indiana.
(c) The department may by rule adopted under IC 4-22-2 increase or decrease the fees for decals under this section. If the department increases or decreases fees, the fees must be established so that owners of motor vehicles propelled by alternative fuel pay an amount substantially comparable to license taxes paid by owners of motor vehicles propelled by special fuel.
As added by P.L.73-1986, SEC.2. Amended by P.L.277-1993(ss), SEC.43; P.L.79-1993, SEC.1; P.L.85-1995, SEC.12.
IC 6-6-2.1-204
Alternative fuel decal; issuance; effectiveness
Sec. 204. (a) The administrator shall issue an alternative fuel
decal to an owner of a motor vehicle propelled by alternative fuel
who applies for a decal, pays to the administrator the fee, and
provides the information that is required by the administrator.
(b) The decal is effective from April 1 of each year through
March 31 of the next year. The administrator may extend the
expiration date for no more than thirty (30) days. During the month
of March, the owner shall display the decal valid through March 31
or the decal issued to the owner for the next twelve (12) months. If
the administrator grants an extension of the expiration date, the
owner shall continue to display the decal for which the extension was
granted.
As added by P.L.73-1986, SEC.3.
IC 6-6-2.1-205
Display of alternative fuel decal; issuance of new decal; credit for
decal for other vehicles
Sec. 205. (a) The owner of a motor vehicle propelled by
alternative fuel shall affix the alternative fuel decal to the lower left
side of the front windshield of the motor vehicle for which it was
issued. The decal may be displayed only on the motor vehicle for
which the decal was issued.
(b) Upon application of the owner and surrender of a decal, the
administrator may issue a new decal or give credit toward the fee for
a decal for another vehicle or for a subsequent twelve (12) months.
Upon receipt of the new decal or a credit statement, the owner shall
return to the administrator:
(1) the old decal; or
(2) a sworn statement indicating that the old decal has been
destroyed.
(c) A credit under this section shall be computed by multiplying
the fee paid for the old decal by a fraction. The denominator of the
fraction is the number of whole and partial quarters for which the old
decal was issued. The numerator of the fraction is the number of
remaining whole quarters that the old decal would have been valid.
(d) A credit under this section may not be given during the last
three (3) months before the decal expires.
(e) No refunds may be allowed under this section.
As added by P.L.73-1986, SEC.4.
IC 6-6-2.1-206
Use of alternative fuel; conditions
Sec. 206. A person may place or cause to be placed alternative
fuel into the fuel supply tank of a motor vehicle only under one (1)
of the following conditions:
(1) The motor vehicle has a valid alternative fuel decal affixed
to the front windshield.
(2) The operator has a copy of a completed application for a
decal for the motor vehicle, which application was filed with
the department no more than thirty (30) days before the sale of
the fuel.
As added by P.L.73-1986, SEC.5. Amended by P.L.79-1993, SEC.3.
IC 6-6-2.1-301
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-401
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-402
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-403
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-404
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-405
Repealed
(Repealed by P.L.77-1985, SEC.35.)
IC 6-6-2.1-406
Repealed
(Repealed by P.L.77-1985, SEC.35.)
IC 6-6-2.1-407
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-408
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-409
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-410
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-411
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-412
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-413
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-414
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-415
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-416
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-417
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-418
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-419
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-420
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-501
Repealed
(Repealed by P.L.277-1993(ss), SEC.57.)
IC 6-6-2.1-502
Repealed
(Repealed by P.L.277-1993(ss), SEC.57.)
IC 6-6-2.1-503
Repealed
(Repealed by P.L.277-1993(ss), SEC.57.)
IC 6-6-2.1-504
Repealed
(Repealed by P.L.277-1993(ss), SEC.57.)
IC 6-6-2.1-505
Repealed
(Repealed by P.L.277-1993(ss), SEC.57.)
IC 6-6-2.1-506
Repealed
(Repealed by P.L.277-1993(ss), SEC.57.)
IC 6-6-2.1-507
Repealed
(Repealed by P.L.277-1993(ss), SEC.57.)
IC 6-6-2.1-508
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-509
Repealed
(Repealed by P.L.277-1993(ss), SEC.57.)
IC 6-6-2.1-510
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-511
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-512
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-513
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-514
Repealed
(Repealed by P.L.277-1993(ss), SEC.57.)
IC 6-6-2.1-515
Repealed
(Repealed by P.L.277-1993(ss), SEC.57.)
IC 6-6-2.1-516
Repealed
(Repealed by P.L.277-1993(ss), SEC.57.)
IC 6-6-2.1-517
Repealed
(Repealed by P.L.277-1993(ss), SEC.57.)
IC 6-6-2.1-518
Repealed
(Repealed by P.L.277-1993(ss), SEC.57.)
IC 6-6-2.1-519
Repealed
(Repealed by P.L.79-1993, SEC.6.)
IC 6-6-2.1-601
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-602
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-603
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-604
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-605
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-606
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-701
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-702
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-703
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-801
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-802
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-803
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-803.5
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-804
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-805
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-806
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-807
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-901
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-902
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-903
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-904
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-905
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-1001
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-1002
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-1003
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-1004
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-1005
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-1006
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-1007
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-1008
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-1009
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-1010
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-1011
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-1101
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-1102
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-1103
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-1104
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-1105
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-1106
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-1201
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-1202
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-1203
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-1204
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-1205
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-1206
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-1207
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-1208
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-1209
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-1210
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-1211
Repealed
(Repealed by Acts 1980, P.L.61, SEC.15.)
IC 6-6-2.1-1212
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-1213
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-1214
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-1215
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-1216
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
IC 6-6-2.1-1217
Repealed
(Repealed by P.L.277-1993(ss), SEC.56.)
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