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2017 Indiana Code
TITLE 6. Taxation
ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES
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. Inventory tax; exclusions; amount
- 6-6-4.1-4.5. Surtax on motor fuel consumed by carrier in Indiana highway operations
- 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. Limitations
- 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
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