Title 6, TITLE 6. TAXATION

Sec. 1. As used in this chapter: (a) "Carrier" means a person who operates or causes to be operated a commercial motor vehicle on any highway in Indiana. (b) "Commercial motor vehicle" means a vehicle which is listed in section 2(a) of this chapter and which is not excluded from …

Sec. 10. (a) Except as provided in section 13 of this chapter, each carrier subject to the tax imposed under this chapter shall submit to the department such quarterly reports of the operations of commercial motor vehicles giving rise to the carrier's tax liability as the departm…

reports Sec. 11. (a) In lieu of filing individual reports under section 10 of this chapter, two (2) or more carriers regularly engaged in the transportation of passengers on through buses and through tickets in pooled service may make joint reports of their operations in Indiana.…

Sec. 12. (a) Except as provided in subsection (h) and as authorized under section 13 of this chapter, a carrier may operate a commercial motor vehicle upon the highways in Indiana only if the carrier has been issued an annual permit, cab card, and emblem under this section. (b) E…

Sec. 13. (a) A carrier may, in lieu of paying the tax imposed under this chapter that would otherwise result from the operation of a particular commercial motor vehicle, obtain from the department a trip permit authorizing the carrier to operate the commercial motor vehicle for a…

Sec. 14. (a) The commissioner or, with the commissioner's approval, the reciprocity commission created by IC 9-28-4 may enter into and become a member of the International Fuel Tax Agreement or other reciprocal agreements with the appropriate official or officials from any other …

Sec. 14.5. (a) The International Fuel Tax Agreement and any other agreement authorized under IC 6-6, IC 6-8.1, or IC 9-28 shall be limited to the following matters: (1) Determining the base state for users. (2) Specifying records requirements for users. (3) Specifying audit proce…

Sec. 15. The commissioner shall enforce this chapter. The state police department shall assist the commissioner in the enforcement of this chapter. As added by Acts 1982, P.L.59, SEC.1.

Sec. 16. The department may enter into the International Fuel Tax Agreement or any other agreements for: (1) furnishing information to and receiving information from other states, jurisdictions, or the International Fuel Tax Agreement clearinghouse, except as prohibited by IC 6-8…

authorization; reinstatement Sec. 17. If a carrier: (1) fails to file a quarterly report required by this chapter; (2) fails to pay the tax imposed under section 4 of this chapter or section 4.5 of this chapter (before its repeal); (3) files a report after the date established un…

Sec. 18. (a) A person who knowingly makes a false statement or knowingly presents a fraudulent receipt for the sale of motor fuel for the purpose of: (1) obtaining; (2) attempting to obtain; or (3) assisting any other person to obtain or attempt to obtain; a credit, refund, or re…

Sec. 19. (a) The department or the state police department may impound a carrier's commercial motor vehicle if: (1) the carrier has not obtained an annual permit, a trip permit, a temporary authorization, or a repair and maintenance permit (as required under sections 12 through 1…

Note: This version of section effective until 1-1-2024. See also following version of this section, effective 1-1-2024. Sec. 2. (a) Except as provided in subsection (b), this chapter applies to each: (1) road tractor; (2) tractor truck; (3) truck having more than two (2) axles; (…

Sec. 20. A person subject to the taxes imposed under section 4 of this chapter, section 4.3 of this chapter (before its repeal), and section 4.5 of this chapter (before its repeal) who fails to keep the books and records as required by IC 6-8.1-5 is subject to the penalty imposed…

Sec. 22. (a) If a carrier: (1) fails to file a return for taxes due under this chapter; (2) fails to pay the full amount of tax shown on the carrier's return by the due date for the return or the payment; or (3) incurs a deficiency upon a determination by the department; the carr…

Sec. 23. (a) If a person: (1) fails to file a return for the tax due under this chapter on or by the due date for the return; (2) fails to pay the full amount of tax shown on the person's return on or by the due date for the payment; or (3) incurs, upon examination by the departm…

Sec. 24. (a) If the department believes that a person has not reported the proper amount of tax due, the department shall make a proposed assessment of the amount of the unpaid tax on the basis of the best information available to the department. The amount of the assessment is: …

motor carrier fuel tax permit or license; proof of issuance of permit or license Sec. 25. This section applies whenever the owner is required by law to obtain an annual motor carrier fuel tax permit or a license under the International Fuel Tax Agreement under IC 6-8.1-3-14 from …

under this chapter or International Fuel Tax Agreement Sec. 26. A special permit may not be issued under IC 9-20-6 to a carrier that is required to be registered under this chapter or under the International Fuel Tax Agreement under IC 6-8.1-3-14 until the carrier furnishes reaso…

Sec. 27. (a) Notwithstanding IC 6-8.1-7 and IC 9-14-12-1, the department, the bureau of motor vehicles, and the Indiana department of transportation shall share the information regarding motor carriers and motor vehicles that is reasonably necessary for the effective administrati…

Sec. 3. (a) Except as otherwise provided in this section, every commercial motor vehicle leased to a carrier is subject to this chapter to the same extent and in the same manner as commercial motor vehicles owned by the carrier. (b) Except as provided in subsection (f), the depar…

consumed in Indiana Note: This version of section effective until 1-1-2024. See also following version of this section, effective 1-1-2024. Sec. 4. (a) A tax is imposed on the consumption of motor fuel by a carrier in its operations on highways in Indiana. The rate of this tax is…

As added by P.L.218-2017, SEC.47. Repealed by P.L.185-2018, SEC.8.

As added by P.L.59-1985, SEC.17. Amended by P.L.8-1988, SEC.4; P.L.69-1991, SEC.13; P.L.85-1995, SEC.32; P.L.222-1999, SEC.4; P.L.277-2013, SEC.13; P.L.218-2017, SEC.48. Repealed by P.L.185-2018, SEC.9.

Sec. 4.7. (a) This section applies only to a claim for a proportional use credit under section 4(d) of this chapter or section 4.5(e) of this chapter (before its repeal) for taxes first due and payable after July 31, 1999. (b) A carrier must be certified by the department in orde…

Sec. 4.8. (a) This section applies only to a claim for a proportional use credit under section 4(d) of this chapter or section 4.5(e) of this chapter (before its repeal) for taxes first due and payable after July 31, 1999. (b) In order to obtain a proportional use credit against …

Sec. 5. (a) The department shall deposit revenue collected under sections 4 and 12 of this chapter in the state highway fund (IC 8-23-9-54). (b) The department shall deposit revenue collected under sections 4.3 and 4.5 of this chapter (before their repeal) as follows: (1) Forty-s…

Sec. 6. (a) A carrier is entitled to a credit against the tax imposed under section 4 of this chapter if the carrier, or a lessor operating under the carrier's annual permit, has: (1) paid the tax imposed under IC 6-6-1.1 or IC 6-6-2.5 and section 4.5 of this chapter (before its …

Sec. 7. (a) As used in this section, the credit of a carrier for any quarter is the amount by which the credit to which the carrier is entitled under section 6 of this chapter for that quarter exceeds the tax liability of the carrier under section 4 of this chapter and section 4.…

Sec. 7.1. A class action for the refund of a tax subject to this chapter may not be maintained in any court, including the Indiana tax court, on behalf of any person who has not complied with the requirements of section 7 of this chapter before the certification of a class. A ref…

liability; retaining cash deposit Sec. 8. (a) A carrier shall, at the request of the department and for cause, furnish a surety bond, letter of credit, or cash deposit to the department in order to ensure payment of the taxes imposed under this chapter and to permit the departmen…

Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024. Sec. 9. (a) Except as provided in subsection (b), if there are no records showing the number of miles actually operated per gallon of motor fuel and if section …