CHAPTER 4.1. MOTOR CARRIER FUEL TAX
IC 6-6-4.1
Chapter 4.1. Motor Carrier Fuel Tax
IC 6-6-4.1-1
Definitions
Sec. 1. As used in this chapter:
(a) "Carrier" means a person who operates or causes to beoperated a commercial motor vehicle on any highway in Indiana.
(b) "Commercial motor vehicle" means a vehicle which is listedin section 2(a) of this chapter and which is not excluded from theapplication of this chapter under section 2(b) of this chapter.
(c) "Commissioner" means the commissioner of the Indianadepartment of state revenue.
(d) "Declared gross weight" means the weight at which a motorvehicle is registered with:
(1) the bureau of motor vehicles; or
(2) a state other than Indiana.
(e) "Department" means the Indiana department of state revenue.
(f) "Highway" means the entire width between the boundary linesof every publicly maintained way that is open in any part to the useof the public for purposes of vehicular travel.
(g) "Motor fuel" means gasoline (as defined in IC 6-6-1.1), specialfuel (as defined in IC 6-6-2.5), and alternative fuel (as defined inIC 6-6-2.5).
(h) "Quarter" means calendar quarter.
(i) "Motor vehicle" has the meaning set forth in IC 6-6-1.1-103.
(j) "Recreational vehicle" means motor homes, pickup trucks withattached campers, and buses when used exclusively for personalpleasure. A vehicle is not a recreational vehicle if the vehicle is usedin connection with a business.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.73-1986,SEC.16; P.L.96-1989, SEC.8; P.L.60-1990, SEC.3;P.L.277-1993(ss), SEC.45.
IC 6-6-4.1-2
Applicability of chapter
Sec. 2. (a) Except as provided in subsection (b), this chapterapplies to each:
(1) passenger vehicle that has seats for more than nine (9)passengers in addition to the driver;
(2) road tractor;
(3) tractor truck;
(4) truck having more than two (2) axles;
(5) truck having a gross weight or a declared gross weightgreater than twenty-six thousand (26,000) pounds; and
(6) vehicle used in combination if the gross weight or thedeclared gross weight of the combination is greater thantwenty-six thousand (26,000) pounds;
that is propelled by motor fuel.
(b) This chapter does not apply to the following: (1) A vehicle operated by:
(A) this state;
(B) a political subdivision (as defined in IC 36-1-2-13);
(C) the United States; or
(D) an agency of states and the United States, or of two (2)or more states, in which this state participates.
(2) A school bus (as defined by the laws of a state) operated by,for, or on behalf of a:
(A) state;
(B) political subdivision (as defined in IC 36-1-2-13) of astate; or
(C) private or privately operated school.
(3) A vehicle used in casual or charter bus operations.
(4) Trucks, trailers, or semitrailers and tractors that are qualifiedto be registered and used as farm trucks, farm trailers, or farmsemitrailers and tractors and that are registered as such by thebureau of motor vehicles under IC 9-18 or under a similar lawof another state.
(5) An intercity bus (as defined in IC 9-13-2-83).
(6) A vehicle described in subsection (a)(2) through (a)(6) whenthe vehicle is displaying a dealer registration plate.
(7) A recreational vehicle.
(8) A pickup truck that:
(A) is modified to include a third free rotating axle;
(B) has a gross weight not greater than twenty-six thousand(26,000) pounds; and
(C) is operated solely for personal use and not forcommercial use.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.89-1983,SEC.1; P.L.77-1985, SEC.26; P.L.97-1987, SEC.37; P.L.8-1988,SEC.3; P.L.96-1989, SEC.9; P.L.60-1990, SEC.4; P.L.2-1991,SEC.42; P.L.24-2007, SEC.1.
IC 6-6-4.1-3
Leased motor vehicles
Sec. 3. (a) Except as otherwise provided in this section, everycommercial motor vehicle leased to a carrier is subject to this chapterto the same extent and in the same manner as commercial motorvehicles owned by the carrier.
(b) Except as provided in subsection (f), the department mayconsider a lessor of commercial motor vehicles to be a carrier withrespect to the operation of the vehicles it leases to others if thelessor:
(1) supplies or pays for the motor fuel consumed by thevehicles; or
(2) makes rental or other charges calculated to include the costof the motor fuel consumed by the vehicles.
(c) The department shall provide, by rules adopted underIC 4-22-2, for the presentation by a lessor to other carriers and to thepublic of evidence and identification of carrier status determined
under this section.
(d) Any commercial motor vehicles leased from a lessor who isconsidered a carrier under subsection (b) may be excluded from thelessee's reports and liabilities under this chapter.
(e) This section governs the primary liability under this chapter oflessors and lessees of commercial motor vehicles. If a lessor or lesseewho is primarily liable fails, in whole or in part, to discharge thelessor's or lessee's liability, the lessor or lessee and the other lessoror lessee who is a party to the lease transaction are responsible forcompliance with this chapter and are jointly and severally liable forpayment of the tax. However, the aggregate taxes collected by thedepartment may not exceed the amount of tax that would haveresulted from the operation of the leased vehicle by the owner, plusany applicable costs and penalties.
(f) This subsection does not apply if the motor vehicle is leasedto the same person under two (2) or more consecutive leases. If amotor vehicle is leased for less than thirty (30) days, the holder of anannual permit issued under section 12 of this chapter for the motorvehicle is liable for the motor carrier fuel tax.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.96-1989,SEC.10.
IC 6-6-4.1-4
Imposition of tax; rates; computation of amount of fuel consumedin Indiana
Sec. 4. (a) A tax is imposed on the consumption of motor fuel bya carrier in its operations on highways in Indiana. The rate of this taxis the same rate per gallon as the rate per gallon at which special fuelis taxed under IC 6-6-2.5. The tax shall be paid quarterly by thecarrier to the department on or before the last day of the monthimmediately following the quarter.
(b) The amount of motor fuel consumed by a carrier in itsoperations on highways in Indiana is the total amount of motor fuelconsumed in its entire operations within and without Indiana,multiplied by a fraction. The numerator of the fraction is the totalnumber of miles traveled on highways in Indiana, and thedenominator of the fraction is the total number of miles traveledwithin and without Indiana.
(c) The amount of tax that a carrier shall pay for a particularquarter under this section equals the product of the tax rate in effectfor that quarter, multiplied by the amount of motor fuel consumed bythe carrier in its operation on highways in Indiana and upon whichthe carrier has not paid tax imposed under IC 6-6-1.1 or IC 6-6-2.5.
(d) Subject to section 4.8 of this chapter, a carrier is entitled to aproportional use credit against the tax imposed under this section forthat portion of motor fuel used to propel equipment mounted on amotor vehicle having a common reservoir for locomotion on thehighway and the operation of the equipment, as determined by ruleof the commissioner. An application for a proportional use creditunder this subsection shall be filed on a quarterly basis on a form
prescribed by the department.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.90-1983,SEC.1; P.L.77-1985, SEC.27; P.L.59-1985, SEC.16; P.L.97-1987,SEC.38; P.L.69-1991, SEC.12; P.L.277-1993(ss), SEC.46;P.L.85-1995, SEC.31; P.L.222-1999, SEC.3.
IC 6-6-4.1-4.5
Surtax on motor fuel consumed by carrier in Indiana highwayoperations
Sec. 4.5. (a) A surcharge tax is imposed on the consumption ofmotor fuel by a carrier in its operations on highways in Indiana. Therate of this surcharge tax is eleven cents ($0.11) per gallon. The taxshall be paid quarterly by the carrier to the department on or beforethe last day of the month immediately following the quarter.
(b) The amount of motor fuel consumed by a carrier in itsoperations on highways in Indiana is the total amount of motor fuelconsumed in its entire operations within and without Indiana,multiplied by a fraction. The numerator of the fraction is the totalnumber of miles traveled on highways in Indiana, and thedenominator of the fraction is the total number of miles traveledwithin and without Indiana.
(c) The amount of tax that a carrier shall pay for a particularquarter under this section equals the product of the tax rate in effectfor that quarter, multiplied by the amount of motor fuel consumed bythe carrier in its operation on highways in Indiana.
(d) Subject to section 4.8 of this chapter, a carrier is entitled to aproportional use credit against the tax imposed under this section forthat portion of motor fuel used to propel equipment mounted on amotor vehicle having a common reservoir for locomotion on thehighway and the operation of this equipment as determined by ruleof the commissioner. An application for a proportional use creditunder this subsection shall be filed on a quarterly basis on a formprescribed by the department.
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.
IC 6-6-4.1-4.7
Certification for proportional use credit
Sec. 4.7. (a) This section applies only to a claim for a proportionaluse credit under section 4(d) or 4.5(d) of this chapter for taxes firstdue and payable after July 31, 1999.
(b) A carrier must be certified by the department in order toqualify for a proportional use credit under section 4(d) or 4.5(d) ofthis chapter.
(c) A carrier must apply to the department for certification beforeApril 1 of the first calendar year for which the proportional use creditwill be claimed. An application for certification must be in writingupon forms prescribed by the department and must be signed andverified by the carrier. The department must include on allapplication forms suitable spaces for a listing of the following: (1) The carrier's federal Social Security number or federal taxidentification number.
(2) The address of the carrier's principal place of business.
(3) A description of each of the carrier's vehicles that has acommon fuel supply reservoir for both locomotion on a publichighway and a commercial purpose.
(4) The vehicle identification number for each vehicle describedin subdivision (3).
(d) The department may certify that a carrier is qualified to claima proportional use credit under section 4(d) or 4.5(d) of this chapteronly upon payment by the carrier to the department of a one (1) timefee of seven dollars ($7). The carrier must pay the fee at the time theapplication for certification is submitted to the department. Thedepartment shall deposit the fee in the motor carrier regulation fundestablished by IC 8-2.1-23-1.
(e) A carrier must notify the department, on forms prescribed bythe department, of any change of address by the carrier. The carriermust provide the notice not more than ten (10) days after the changeof address. The department may revoke or suspend the certificationof a carrier that fails to comply with this subsection.
(f) All certificates issued under this section are personal and maynot be transferred.
(g) The department may require a carrier that has been issued acertificate under this section to submit additional information fromtime to time at reasonable intervals, as determined by the department.
(h) The department may adopt rules under IC 4-22-2 to carry outthis section.
As added by P.L.222-1999, SEC.5.
IC 6-6-4.1-4.8
Claim for proportional use credit
Sec. 4.8. (a) This section applies only to a claim for a proportionaluse credit under section 4(d) or 4.5(d) of this chapter for taxes firstdue and payable after July 31, 1999.
(b) In order to obtain a proportional use credit against taxesimposed under section 4 or 4.5 of this chapter, a carrier must file aclaim with the department. The claim must be submitted on a formprescribed by the department and must be filed with the quarterlyreturn for the taxable period for which the proportional use credit isclaimed. A carrier is not entitled to a proportional use credit undersection 4(d) or 4.5(d) of this chapter unless the carrier:
(1) has paid in full the taxes to which the credit applies; and
(2) has filed a claim for the credit on or before the due date ofthe corresponding quarterly return for the taxable period forwhich the proportional use credit is claimed.
A credit approved under this section shall, subject to this section, berefunded to the carrier without interest.
(c) The department shall determine the aggregate amount ofproportional use credits claimed under section 4(d) or 4.5(d) of thischapter for each quarter. The department may approve the full
amount of a proportional use credit claimed by a carrier if theaggregate amount of proportional use credits claimed for the quarterand for the fiscal year do not exceed the limits set forth in subsection(d). If the aggregate amount of proportional use credits claimed in aquarter exceeds the limits set forth in subsection (d), the departmentshall pay the claims for that quarter on a pro rata basis.
(d) The department may not approve more than three million fivehundred thousand dollars ($3,500,000) of proportional use creditsunder this section in a state fiscal year. In addition, the amount ofproportional use credits the department may approve under thissection for a quarter may not exceed the following:
(1) For the quarter ending September 30 of a year, an amountequal to one million three hundred seventy-five thousanddollars ($1,375,000).
(2) For the quarter ending December 31 of a year, an amountequal to:
(A) six hundred twenty-five thousand dollars ($625,000);plus
(B) the greater of zero (0) or the result of:
(i) the limit determined for the previous quarter under thissubsection; minus
(ii) the aggregate amount of claims approved for theprevious quarter.
(3) For the quarter ending March 31 of a year, an amount equalto:
(A) six hundred twenty-five thousand dollars ($625,000);plus
(B) the greater of zero (0) or the result of:
(i) the limit determined for the previous quarter under thissubsection; minus
(ii) the aggregate amount of claims approved for theprevious quarter.
(4) For the quarter ending June 30 of a year, an amount equalto:
(A) eight hundred seventy-five thousand dollars ($875,000);plus
(B) the greater of zero (0) or the result of:
(i) the limit determined for the previous quarter under thissubsection; minus
(ii) the aggregate amount of claims approved for theprevious quarter.
As added by P.L.222-1999, SEC.6. Amended by P.L.176-2006,SEC.5.
IC 6-6-4.1-5
Disposition of tax revenue
Sec. 5. (a) The department shall deposit revenue collected undersections 4 and 12 of this chapter in the state highway fund (IC8-23-9-54).
(b) The department shall deposit revenue collected under section
4.5 of this chapter as follows:
(1) Forty-five and one-half percent (45.5%) in the state highwayfund (IC 8-23-9-54).
(2) Forty-five and one-half percent (45.5%) in the motor vehiclehighway account (IC 8-14-1).
(3) Nine percent (9%) in the motor carrier regulation fundadministered by the department.
(c) The department shall deposit revenue collected under section13 of this chapter as follows:
(1) Thirty-five percent (35%) in the motor vehicle highwayaccount (IC 8-14-1).
(2) Sixty-five percent (65%) in the state highway fund (IC8-23-9-54).
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.59-1985,SEC.18; P.L.8-1988, SEC.5; P.L.18-1990, SEC.23.
IC 6-6-4.1-6
Credits against tax
Sec. 6. (a) A carrier is entitled to a credit against the tax imposedunder section 4 of this chapter if the carrier, or a lessor operatingunder the carrier's annual permit, has:
(1) paid the tax imposed under IC 6-6-1.1 or IC 6-6-2.5 onmotor fuel purchased in Indiana;
(2) consumed the motor fuel outside Indiana; and
(3) paid a gasoline, special fuel, or road tax with respect to thefuel in one (1) or more other states or jurisdictions.
(b) The amount of credit for a quarter is equal to the tax paidunder IC 6-6-1.1 and IC 6-6-2.5 on motor fuel that:
(1) was purchased in Indiana;
(2) was consumed outside Indiana; and
(3) with respect to which the carrier paid a gasoline, specialfuel, or road tax to another state or jurisdiction.
(c) To qualify for the credit, the carrier shall submit any evidencerequired by the department of payment of the tax imposed underIC 6-6-1.1 or IC 6-6-2.5.
(d) A credit earned by a carrier in a particular quarter shall beapplied against the carrier's tax liability under this chapter for thatquarter before any credit carryover is applied against that liabilityunder section 7 of this chapter.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.77-1985,SEC.28; P.L.277-1993(ss), SEC.47.
IC 6-6-4.1-7
Computation of credits; refunds; interest
Sec. 7. (a) As used in this section, the credit of a carrier for anyquarter is the amount by which the credit to which the carrier isentitled under section 6 of this chapter for that quarter exceeds thetax liability of the carrier under section 4 of this chapter for thatquarter.
(b) The credit for any quarter shall be allowed as a credit against
the tax for which the carrier would otherwise be liable in the quarterin which the credit accrued.
(c) A carrier is entitled to the refund of any credit not previouslyused to offset a tax liability or for any erroneously paid tax orpenalty. To obtain the refund, the carrier shall submit to thedepartment a properly completed application in accordance withrules adopted by the department under IC 4-22-2. The applicationmust be submitted within three (3) years after the end of:
(1) the quarter in which the credit accrued; or
(2) the calendar year that contains the taxable period in whichthe tax or penalty was erroneously paid.
Along with the application, the carrier shall submit any evidencerequired by the department and any reports required by thedepartment under this chapter.
(d) The department shall pay interest on any part of a refund thatis not made within ninety (90) days after the date on which all of thefollowing have been completed:
(1) The filing of:
(A) the properly completed application for refund; or
(B) the quarterly return on which a refund is claimed.
(2) The submission of any evidence required by the departmentof payment of the tax imposed under IC 6-6-1.1 or IC 6-6-2.5.
(3) The submission of reports required by the department underthis chapter.
(4) The furnishing of a surety bond, letter of credit, or cashdeposit under section 8 of this chapter.
(e) The department shall pay interest at the rate established underIC 6-8.1-9 from the date of:
(1) the refund application;
(2) the due date of a timely filed quarterly return on which arefund is claimed; or
(3) the filing date of a quarterly return on which a refund isclaimed, if the quarterly refund is filed after the due date of thequarterly return;
to a date determined by the department that does not precede the dateon which the refund is made by more than thirty (30) days.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.77-1985,SEC.29; P.L.97-1987, SEC.39; P.L.96-1989, SEC.11; P.L.69-1991,SEC.14; P.L.277-1993(ss), SEC.48.
IC 6-6-4.1-7.1
Class action for refund of tax; prerequisites
Sec. 7.1. A class action for the refund of a tax subject to thischapter may not be maintained in any court, including the Indiana taxcourt, on behalf of any person who has not complied with therequirements of section 7 of this chapter before the certification ofa class. A refund of taxes to a member of a class in a class action issubject to the time limits set forth in section 7 of this chapter basedon the time the class member filed the required claim for refund withthe department.As added by P.L.60-1990, SEC.5. Amended by P.L.1-1991, SEC.66.
IC 6-6-4.1-8
Bond, letter of credit, or cash deposit; furnishing; release fromliability; retaining cash deposit
Sec. 8. (a) A carrier shall, at the request of the department and forcause, furnish a surety bond, letter of credit, or cash deposit to thedepartment in order to ensure payment of the taxes imposed underthis chapter and to permit the department to make a refund to thecarrier under section 7 of this chapter. The bond, letter of credit, orcash deposit must be:
(1) in an amount of not less than two (2) times the amount oftax due or refund requested under this chapter for the reportingperiod applicable to the carrier, as determined by thedepartment;
(2) payable to the state;
(3) conditioned that the carrier will pay all taxes for which thecarrier is or becomes liable under this chapter from the date ofthe bond, letter of credit, or cash deposit to thirty (30) days aftereither the carrier, the surety, or the financial institution notifiesthe department that the bond, letter of credit, or cash deposit hasbeen cancelled; and
(4) executed by a surety authorized under Indiana law in thecase of a bond or by a financial institution approved by thecommissioner in the case of a letter of credit.
(b) Sixty (60) days after making a written request for release tothe commissioner, the surety of a bond furnished by a carrier isreleased from any liability to the state accruing on the bond after thesixty (60) day period. The release does not affect any liabilityaccruing before the expiration of the sixty (60) day period.
(c) One hundred eighty (180) days after making a written requestfor release to the commissioner, the financial institution issuing theletter of credit for a carrier is released from any liability accruing onthe letter of credit.
(d) The commissioner shall promptly notify the carrier furnishingthe bond or letter of credit that a release has been requested. Unlessthe carrier furnishes a new bond within the sixty (60) day period ora new letter of credit within the one hundred eighty (180) day period,the commissioner shall cancel the carrier's annual permit.
(e) Sixty (60) days after making a written request for release tothe commissioner, the cash deposit provided by a carrier is cancelledas security for any obligation accruing after the expiration of thesixty (60) day period. However, the administrator may retain all orpart of the cash deposit for up to three (3) years and one (1) day assecurity for any obligation accruing before the effective date of thecancellation. Any part of the deposit that is not retained by thecommissioner shall be released to the carrier. Before the expirationof the sixty (60) day period, the carrier must provide a bond or letterof credit or the commissioner shall cancel the carrier's annual permit.
(f) The department has cause for requiring security from a carrier
under this section if:
(1) a carrier fails to file timely reports required by this chapter;
(2) a carrier fails to remit the tax imposed by this chapter; or
(3) an audit of a carrier's operations under this chapter causesthe department to reasonably believe that tax collection orremittance required by this chapter is in jeopardy.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.77-1985,SEC.30; P.L.97-1987, SEC.40; P.L.60-1990, SEC.6.
IC 6-6-4.1-9
Presumption of consumption rate
Sec. 9. If there are no records showing the number of milesactually operated per gallon of motor fuel and if section 11(c) of thischapter is inapplicable, it is presumed for purposes of this chapterthat one (1) gallon of motor fuel is consumed for every four (4) milestraveled.
As added by Acts 1982, P.L.59, SEC.1.
IC 6-6-4.1-10
Quarterly reports; exemptions
Sec. 10. (a) Except as provided in section 13 of this chapter, eachcarrier subject to the tax imposed under this chapter shall submit tothe department such quarterly reports of the operations ofcommercial motor vehicles giving rise to the carrier's tax liability asthe department may require. The carrier shall submit each quarterlyreport required under this subsection on or before the last day of themonth immediately following that quarter.
(b) Subject to the restrictions of this subsection and subsection(c), the department may, by rules adopted under IC 4-22-2, exemptany carrier from the quarterly reporting requirements of this section.The department may exempt only a carrier who submits an annualaffidavit attesting that:
(1) all or substantially all of the mileage of the carrier in theprevious calendar year was the result of operations in Indiana;
(2) all or substantially all of the motor fuel used in theoperations of the carrier in the previous calendar year waspurchased in Indiana; or
(3) the carrier is from a state that has a reciprocity agreementwith the state of Indiana relating to motor fuel taxes.
(c) The department may exempt carriers under subsection (b) onlyif:
(1) granting exemptions will not adversely affect theenforcement of this chapter; and
(2) the carriers that apply for exemptions purchased anequitable amount of motor fuel in Indiana.
(d) Each carrier shall submit to the department any other reportsrequired by the department.
As added by Acts 1982, P.L.59, SEC.1.
IC 6-6-4.1-11 Pooled services; joint reports; calculation of tax; contents ofreports
Sec. 11. (a) In lieu of filing individual reports under section 10 ofthis chapter, two (2) or more carriers regularly engaged in thetransportation of passengers on through buses and through tickets inpooled service may make joint reports of their operations in Indiana.The tax imposed by this chapter shall be calculated on the basis ofthe joint reports as though the carriers were a single carrier. Thecarriers making the reports are jointly and severally liable for the tax.
(b) Joint reports made under subsection (a) must show the totalnumber of miles traveled in Indiana and the total number of gallonsof motor fuel purchased in Indiana by the reporting carriers. Creditsor refunds to which the carriers making a joint return are entitled arenot allowed as credits or refunds to any other carrier. Carriers filingjoint reports shall permit all carriers engaged in pooled operationswith them in Indiana to join them in filing joint reports.
(c) For purposes of this chapter, there is a rebuttable presumptionthat the vehicles of carriers filing joint reports consumed one (1)gallon of motor fuel for every six (6) miles traveled.
As added by Acts 1982, P.L.59, SEC.1.
IC 6-6-4.1-12
Annual permit, cab card, and emblem
Sec. 12. (a) Except as authorized under section 13 of this chapter,a carrier may operate a commercial motor vehicle upon the highwaysin Indiana only if the carrier has been issued an annual permit, cabcard, and emblem under this section.
(b) The department shall issue:
(1) an annual permit; and
(2) a cab card and an emblem for each commercial motorvehicle that will be operated by the carrier upon the highwaysin Indiana;
to a carrier who applies for an annual permit and pays to thedepartment an annual permit fee of twenty-five dollars ($25) not laterthan September 1 of the year before the annual permit is effectiveunder subsection (c).
(c) The annual permit, cab card, and emblem are effective fromJanuary 1 of each year through December 31 of the same year. Thedepartment may extend the expiration date of the annual permit, cabcard, and emblem for no more than sixty (60) days. The annualpermit, each cab card, and each emblem issued to a carrier remain theproperty of this state and may be suspended or revoked by thedepartment for any violation of this chapter or of the rulesconcerning this chapter adopted by the department under IC 4-22-2.
(d) As evidence of compliance with this section, and for thepurpose of enforcement, a carrier shall display on each commercialmotor vehicle an emblem when the vehicle is being operated by thecarrier in Indiana. The carrier shall affix the emblem to the vehiclein the location designated by the department. The carrier shalldisplay in each vehicle the cab card issued by the department. The
carrier shall retain the original annual permit at the address shown onthe annual permit. During the month of December, the carrier shalldisplay the cab card and emblem that are valid through December 31or a full year cab card and emblem issued to the carrier for theensuing twelve (12) months. If the department grants an extension ofthe expiration date, the carrier shall continue to display the cab cardand emblem upon which the extension was granted.
(e) If a commercial motor vehicle is operated by more than one (1)carrier, as evidence of compliance with this section and for purposesof enforcement each carrier shall display in the commercial motorvehicle a reproduced copy of the carrier's annual permit when thevehicle is being operated by the carrier in Indiana.
(f) A person who fails to display an emblem required by thissection on a commercial motor vehicle, does not have proof in thevehicle that the annual permit has been obtained, and operates thatvehicle on an Indiana highway commits a Class C infraction. Eachday of operation without an emblem constitutes a separate infraction.Notwithstanding IC 34-28-5-4, a judgment of not less than onehundred dollars ($100) shall be entered for each Class C infractionunder this subsection.
(g) A person who displays an altered, false, or fictitious cab cardrequired by this section in a commercial motor vehicle, does not haveproof in the vehicle that the annual permit has been obtained, andoperates that vehicle on an Indiana highway commits a Class Cinfraction. Each day of operation with an altered, false, or fictitiouscab card constitutes a separate infraction.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.77-1985,SEC.31; P.L.8-1988, SEC.6; P.L.60-1990, SEC.7; P.L.69-1991,SEC.15; P.L.1-1998, SEC.82; P.L.182-2009(ss), SEC.235.
IC 6-6-4.1-13
Special trip permits; repair and maintenance permits
Sec. 13. (a) A carrier may, in lieu of paying the tax imposed underthis chapter that would otherwise result from the operation of aparticular commercial motor vehicle, obtain from the department atrip permit authorizing the carrier to operate the commercial motorvehicle for a period of five (5) consecutive days. The departmentshall specify the beginning and ending days on the face of the permit.The fee for a trip permit for each commercial motor vehicle is fiftydollars ($50). The report otherwise required under section 10 of thischapter is not required with respect to a vehicle for which a trippermit has been issued under this subsection.
(b) The department may issue a temporary written authorizationif unforeseen or uncertain circumstances require operations by acarrier of a commercial motor vehicle for which neither a trip permitdescribed in subsection (a) nor an annual permit described in section12 of this chapter has been obtained. A temporary authorization maybe issued only if the department finds that undue hardship wouldresult if operation under a temporary authorization were prohibited.A carrier who receives a temporary authorization shall: (1) pay the trip permit fee at the time the temporaryauthorization is issued; or
(2) subsequently apply for and obtain an annual permit.
(c) A carrier may obtain an International Fuel Tax Agreement(IFTA) repair and maintenance permit to:
(1) travel from another state into Indiana to repair or maintainany of the carrier's motor vehicles, semitrailers (as defined inIC 9-13-2-164), or trailers (as defined in IC 9-13-2-184); and
(2) return to the same state after the repair or maintenance iscompleted.
The permit allows the travel described in this section. In addition toany other fee established in this chapter, and instead of paying thequarterly motor fuel tax imposed under this chapter, a carrier maypay an annual IFTA repair and maintenance fee of forty dollars ($40)and receive an IFTA annual repair and maintenance permit. TheIFTA annual repair and maintenance permit and fee applies to all ofthe motor vehicles operated by a carrier. The IFTA annual repair andmaintenance permit is not transferable to another carrier. A carriermay not carry cargo or passengers under the IFTA annual repair andmaintenance permit. All fees collected under this subsection shall bedeposited in the motor carrier regulation fund (IC 8-2.1-23). Thereport otherwise required under section 10 of this chapter is notrequired with respect to a motor vehicle that is operated under anIFTA annual repair and maintenance permit.
(d) A carrier may obtain an International Registration Plan (IRP)repair and maintenance permit to:
(1) travel from another state into Indiana to repair or maintainany of the carrier's motor vehicles, semitrailers (as defined inIC 9-13-2-164), or trailers (as defined in IC 9-13-2-184); and
(2) return to the same state after the repair or maintenance iscompleted.
The permit allows the travel described in this section. In addition toany other fee established in this chapter, and instead of payingapportioned or temporary IRP fees under IC 9-18-2 or IC 9-18-7, acarrier may pay an annual IRP repair and maintenance fee of fortydollars ($40) and receive an IRP annual repair and maintenancepermit. The IRP annual repair and maintenance permit and feeapplies to all of the motor vehicles operated by a carrier. The IRPannual repair and maintenance permit is not transferable to anothercarrier. A carrier may not carry cargo or passengers under the IRPannual repair and maintenance permit. All fees collected under thissubsection shall be deposited in the motor carrier regulation fund (IC8-2.1-23).
(e) A person may obtain a repair and maintenance permit to:
(1) move an unregistered off-road vehicle from a quarry or mineto a maintenance or repair facility; and
(2) return the unregistered off-road vehicle to its place of origin.
The fee for the permit is forty dollars ($40). The permit is an annualpermit and applies to all unregistered off-road vehicles from the samequarry or mine. (f) A carrier may obtain a repair, maintenance, and relocationpermit to:
(1) move a yard tractor from a terminal or loading or spottingfacility to:
(A) a maintenance or repair facility; or
(B) another terminal or loading or spotting facility; and
(2) return the yard tractor to its place of origin.
The fee for the permit is forty dollars ($40). The permit is an annualpermit and applies to all yard tractors operated by the carrier. Thepermit is not transferable to another carrier. A carrier may not carrycargo or transport or draw a semitrailer or other vehicle under thepermit. A carrier may operate a yard tractor under the permit insteadof paying the tax imposed under this chapter. A yard tractor that isbeing operated on a public highway under this subsection mustdisplay a license plate issued under IC 9-18-32. As used in thissection, "yard tractor" has the meaning set forth under IC 9-13-2-201.
(g) The department shall establish procedures, by rules adoptedunder IC 4-22-2, for:
(1) the issuance and use of trip permits, temporaryauthorizations, and repair and maintenance permits; and
(2) the display in commercial motor vehicles of evidence ofcompliance with this chapter.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.77-1985,SEC.32; P.L.59-1985, SEC.19; P.L.46-1994, SEC.1; P.L.88-1998,SEC.1; P.L.150-2001, SEC.1; P.L.182-2009(ss), SEC.236.
IC 6-6-4.1-14
Reciprocity
Sec. 14. (a) The commissioner or, with the commissioner'sapproval, the reciprocity commission created by IC 9-28-4 may enterinto and become a member of the International Fuel Tax Agreementor other reciprocal agreements with the appropriate official orofficials from any other state or jurisdiction under which all or anypart of the requirements of the Indiana Administrative Code arewaived with respect to motor carriers that use in Indiana motor fuelupon which tax has been paid to the other state or jurisdiction. Anagreement may be made under this subsection only with a state orjurisdiction that grants equivalent privileges with respect to motorfuel consumed in the other state or jurisdiction and on which a taxhas been paid to this state.
(b) The commissioner or, with the commissioner's approval, thereciprocity commission created by IC 9-28-4 may enter into theInternational Registration Plan, the International Fuel TaxAgreement, or other reciprocal agreements with the appropriateofficial or officials of any other state or jurisdiction to exemptcommercial motor vehicles licensed in the other state or jurisdictionfrom any of the requirements that would otherwise be imposed bythis chapter, including the requirements for trip permits, temporaryauthorizations, repair and maintenance permits, and annual permitsand the payment of fees for permits and authorizations. An
agreement may be made under this subsection only with a state orjurisdiction that grants equivalent exemptions to motor vehicleslicensed in Indiana.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.2-1991,SEC.43; P.L.46-1994, SEC.2; P.L.129-2001, SEC.11.
IC 6-6-4.1-14.5
Limitations
Sec. 14.5. (a) The International Fuel Tax Agreement and anyother agreement authorized under IC 6-6, IC 6-8.1, or IC 9-28 shallbe limited to the following matters:
(1) Determining the base state for users.
(2) Specifying records requirements for users.
(3) Specifying audit procedures.
(4) Exchanging information.
(5) Defining persons eligible for tax licensing.
(6) Defining qualified motor vehicles.
(7) Determining if bonding is required.
(8) Specifying reporting requirements and periods, including thefollowing:
(A) Establishing uniform penalties and interest rates for latereporting.
(B) Determining methods for collecting and forwardingmotor fuel taxes, special fuel taxes, and penalties to anotherstate or jurisdiction.
(9) Any other provisions designed to facilitate theadministration of the agreement.
(b) The International Fuel Tax Agreement and any otheragreement authorized under IC 6-6, IC 6-8.1, or IC 9-28 do not limitthe authority of the general assembly to do any of the following:
(1) Determine whether to impose a tax.
(2) Determine tax rates.
(3) Define tax exemptions or deductions.
(4) Determine what constitutes a taxable event that results in theimposition of a tax.
(5) Determine any other matters related to the powers describedin subdivisions (1) through (4).
As added by P.L.129-2001, SEC.12.
IC 6-6-4.1-15
Enforcement
Sec. 15. The commissioner shall enforce this chapter. The statepolice department shall assist the commissioner in the enforcementof this chapter.
As added by Acts 1982, P.L.59, SEC.1.
IC 6-6-4.1-16
Agreements for cooperative audit of reports and returns
Sec. 16. The department may enter into the International Fuel TaxAgreement or any other agreements for: (1) furnishing information to and receiving information fromother states, jurisdictions, or the International Fuel TaxAgreement clearinghouse, except as prohibited by IC 6-8.1-3-7;and
(2) the cooperative audit of the reports and returns of carrierswith the appropriate authorities of any other state or jurisdictionthat imposes a tax similar to the tax imposed under this chapter.
An officer or employee of another state or jurisdiction who auditsreports and returns under an agreement made under this chapter orIC 6-8.1-3-12 is considered an authorized agent of this state for thepurpose of the audit. A cooperative audit conducted under anagreement made under this section has the same effect as an auditconducted by the department.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.129-2001,SEC.13.
IC 6-6-4.1-17
Suspension or revocation of permit or temporary 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 or section 4.5 ofthis chapter;
(3) files a report after the date established under this chapter; or
(4) with respect to a listed tax (as defined in IC 6-8.1-1-1), failsto file all tax returns or information reports or to pay all taxes,penalties, and interest;
the commissioner may suspend or revoke any annual permit, trippermit, temporary authorization, or repair and maintenance permitissued to the carrier. The commissioner may reinstate a permit ortemporary authorization if a carrier files all required returns andreports and pays all outstanding liabilities.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.77-1985,SEC.33; P.L.59-1985, SEC.20; P.L.46-1994, SEC.3.
IC 6-6-4.1-18
Violations; penalties
Sec. 18. (a) A person who knowingly makes a false statement orknowingly presents a fraudulent receipt for the sale of motor fuel forthe purpose of:
(1) obtaining;
(2) attempting to obtain; or
(3) assisting any other person to obtain or attempt to obtain;
a credit, refund, or reduction of liability for the tax imposed underthis chapter commits a Class C infraction.
(b) A carrier who knowingly violates this chapter, except for aviolation covered by section 17 of this chapter, commits a Class Cinfraction.
As added by Acts 1982, P.L.59, SEC.1.
IC 6-6-4.1-19
Impoundment of commercial motor vehicle; release of cargo
Sec. 19. (a) The department or the state police department mayimpound 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 13 of this chapter) andthe vehicle is operating on an Indiana highway;
(2) there is not an emblem displayed on the vehicle as requiredby section 12 of this chapter, the driver does not have proof inthe vehicle that the annual permit has been obtained, and thevehicle is operating on an Indiana highway; or
(3) the cab card required under section 12 of this chapter isaltered, false, or fictitious, the driver does not have proof in thevehicle that the annual permit has been obtained, and thevehicle is operating on an Indiana highway.
(b) To obtain possession of a vehicle impounded under thissection, the carrier must first obtain:
(1) the annual permit, trip permit, temporary authorization, orrepair and maintenance permit;
(2) a cab card; and
(3) an emblem for the vehicle;
as required by this chapter.
(c) Any cargo in an impounded vehicle shall be released, if thecargo is to be loaded into another commercial motor vehicle that isin compliance with this chapter.
As added by P.L.97-1987, SEC.41. Amended by P.L.8-1988, SEC.7;P.L.46-1994, SEC.4.
IC 6-6-4.1-20
Failure to keep books and records; penalty
Sec. 20. A person subject to the taxes imposed under sections 4through 4.5 of this chapter who fails to keep the books and recordsas required by IC 6-8.1-5 is subject to the penalty imposed underIC 6-8.1-10-4.
As added by P.L.97-1987, SEC.42.
IC 6-6-4.1-21
Failure to file report; civil penalty
Sec. 21. A person subject to the taxes imposed under sections 4through 4.5 of this chapter who fails to file a quarterly report asrequired by section 10 of this chapter shall pay a civil penalty ofthree hundred dollars ($300) for each report that is not filed.
As added by P.L.97-1987, SEC.43.
IC 6-6-4.1-22
Interest on nonpayment
Sec. 22. (a) If a person:
(1) fails to file a return for taxes due under this chapter;
(2) fails to pay the full amount of tax shown on the person's
return by the due date for the return or the payment; or
(3) incurs a deficiency upon a determination by the department;
the person is subject to interest on the nonpayment.
(b) The interest for a failure described in subsection (a) is the rateof interest calculated under the interest provisions of theInternational Fuel Tax Agreement entered into by the departmentunder IC 6-8.1-3-14.
As added by P.L.60-1990, SEC.8. Amended by P.L.129-2001,SEC.14.
IC 6-6-4.1-23
Penalty
Sec. 23. (a) If a person:
(1) fails to file a return for the tax due under this chapter on orby the due date for the return;
(2) fails to pay the full amount of tax shown on the person'sreturn on or by the due date for the payment; or
(3) incurs, upon examination by the department, a deficiencythat is due to negligence;
the person is subject to a penalty.
(b) The penalty for a failure described in subsection (a) is thepenalty calculated under the penalty provisions of the InternationalFuel Tax Agreement entered into by the department underIC 6-8.1-3-14.
As added by P.L.60-1990, SEC.9. Amended by P.L.1-1991, SEC.67;P.L.129-2001, SEC.15.
IC 6-6-4.1-24
Proposed assessment; protest; hearing
Sec. 24. (a) If the department believes that a person has notreported the proper amount of tax due, the department shall make aproposed assessment of the amount of the unpaid tax on the basis ofthe best information available to the department. The amount of theassessment is:
(1) considered a tax payment not made by the due date;
(2) subject to sections 22 and 23 of this chapter; and
(3) subject to IC 6-8.1-10 concerning the imposition of penaltiesand interest.
(b) The department shall issue notice and prescribe a period forpayment and protest under the provisions of the International FuelTax Agreement entered into by the department pursuant toIC 6-8.1-3-14. The notice of proposed assessment is prima facieevidence that the department's claim for the unpaid tax is valid. Theburden of proving that the proposed assessment is wrong rests withthe person against whom the proposed assessment is made. If theperson files a protest and requires a hearing on the protest, thedepartment shall set the hearing at the department's earliestconvenient time and shall notify the person by United States mail ofthe time, date, and location of the hearing. The department may holdthe hearing at the location of the department's choice in Indiana.As added by P.L.60-1990, SEC.10. Amended by P.L.129-2001,SEC.16.
IC 6-6-4.1-25
Registration or licensure of vehicle required to obtain annualmotor carrier fuel tax permit or license; proof of issuance ofpermit or license
Sec. 25. This section applies whenever the owner is required bylaw to obtain an annual motor carrier fuel tax permit or a licenseunder the International Fuel Tax Agreement under IC 6-8.1-3-14from the department. The bureau of motor vehicles may not registeror license a motor bus, truck, tractor, trailer, or semitrailer used orintended to be used by the owner for transportation of property untilthe owner furnishes the bureau of motor vehicles with reasonableproof that the owner has a permit or license issued by the department.
As added by P.L.69-1991, SEC.16. Amended by P.L.129-2001,SEC.17.
IC 6-6-4.1-26
Issuance of excess size or weight permit; proof of registrationunder this chapter or International Fuel Tax Agreement
Sec. 26. A special permit may not be issued under IC 9-20-6 to acarrier that is required to be registered under this chapter or under theInternational Fuel Tax Agreement under IC 6-8.1-3-14 until thecarrier furnishes reasonable proof of registration:
(1) under this chapter or under the International Fuel TaxAgreement under IC 6-8.1-3-14; and
(2) under IC 9-18-2, if applicable.
As added by P.L.69-1991, SEC.17. Amended by P.L.1-1992, SEC.21;P.L.129-2001, SEC.18.
IC 6-6-4.1-27
Information sharing; confidential information
Sec. 27. (a) Notwithstanding IC 6-8.1-7 and IC 9-14-3-1, thedepartment, the bureau of motor vehicles, and the Indiana departmentof transportation shall share the information regarding motor carriersand motor vehicles that is reasonably necessary for the effectiveadministration and enforcement of IC 6-6-4.1, IC 8-2.1, and IC 9.
(b) For purposes of this section, the department may not divulgeinformation:
(1) regarding the motor carrier fuel taxes paid by specific motorcarriers; or
(2) contained on quarterly tax reports of specific motor carriers.
The department may provide statistical information that does notidentify the amount of tax paid by a specific carrier.
As added by P.L.69-1991, SEC.18. Amended by P.L.1-1992, SEC.22.