IC 6-8.1-4-1 Establishment of division; division of audit; duties
Sec. 1. (a) The commissioner may establish within the department
various divisions to assist in the administration and collection of the
listed taxes.
(b) Subject to the discretion of the commissioner as set forth in
subsection (c), the commissioner shall establish within the
department a division of audit, which shall:
(1) upon the commissioner's request, conduct studies of the
department's operations and recommend whatever changes seem
advisable;
(2) annually audit a statistical sampling of the returns filed for
the listed taxes that are not administered by the special tax
division;
(3) review such federal tax returns and other data as may be
helpful in performing the audit function;
(4) furnish the commissioner, at the commissioner's request,
with information showing the treatment that the Indiana tax
statutes are given by the taxpayers and by the taxing officials
and with other requested information; and
(5) conduct audits requested by the commissioner or the
commissioner's designee.
(c) Notwithstanding the requirements set forth in this chapter
regarding the establishment and duties of divisions within the
department, if the commissioner finds that a transfer of duties or
functions will increase the efficiency of the department, the
commissioner may transfer any duties or functions from one (1)
division to another division within the department. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988,
SEC.1; P.L.27-1992, SEC.3.
IC 6-8.1-4-1.5
Repealed
(Repealed by P.L.1-1990, SEC.84.)
IC 6-8.1-4-1.6 Special tax division; duties
Sec. 1.6. Subject to the discretion of the commissioner as set forth
in section 1 of this chapter, the commissioner shall establish within
the department a special tax division. The division shall do the
following:
(1) Administer and enforce the following:
(A) Gasoline tax (IC 6-6-1.1).
(B) Special fuel tax (IC 6-6-2.5).
(C) Motor carrier fuel tax (IC 6-6-4.1).
(D) Hazardous waste disposal tax (IC 6-6-6.6).
(E) Cigarette tax (IC 6-7-1).
(F) Tobacco products tax (IC 6-7-2).
(G) Alcoholic beverage tax (IC 7.1-4).
(H) Petroleum severance tax (IC 6-8-1).
(I) Any other tax the commissioner designates.
(2) Upon the commissioner's request, conduct studies of the
department's operations and recommend whatever changes seem
advisable.
(3) Annually audit a statistical sampling of the returns filed for
the taxes administered by the division.
(4) Annually audit a statistical sampling of registrants with the
bureau of motor vehicles, international registration plan
division.
(5) Review federal tax returns and other data that may be
helpful in performing the division's function.
(6) Furnish, at the commissioner's request, information that the
commissioner requires.
(7) Conduct audits requested by the commissioner or the
commissioner's designee.
(8) Administer the statutes providing for motor carrier
regulation (IC 8-2.1). As added by P.L.1-1990, SEC.85. Amended by P.L.27-1992, SEC.4;
P.L.277-1993(ss), SEC.51; P.L.192-2002(ss), SEC.142.
IC 6-8.1-4-2 Audit and special tax divisions; powers and duties
Sec. 2. (a) The division of audit may:
(1) have full prompt access to all local and state official
records;
(2) have access, through the data processing offices of the
various state agencies, to information from government and
private sources that is useful in performing its functions;
(3) inspect any books, records, or property of any taxpayer
which is relevant to the determination of the taxpayer's tax
liabilities;
(4) detect and correct mathematical errors on taxpayer returns;
(5) detect and correct tax evasion; and
(6) employ the use of such devices and techniques as may be
necessary to improve audit practices.
(b) Subject to the discretion of the commissioner as set forth in
section 1 of this chapter, the special tax division shall do the
following:
(1) Develop and maintain a staff to perform the audit function
necessary to monitor and enforce the taxes administered by the
division.
(2) Develop and maintain a staff to perform the audit function
necessary to monitor and enforce the International Registration
Plan authorized under IC 9-28-4-6.
(3) Develop and maintain a staff to perform the administrative
function of the division.
(c) The special tax division may do the following:
(1) Have full prompt access to all local and state official
records.
(2) Have access, through the data processing offices of the
various state agencies, to information from government and
private sources that is useful in performing its functions.
(3) Inspect any books, records, or property of any taxpayer that
is relevant to the determination of the taxpayer's tax liabilities.
(4) Detect and correct mathematical errors on taxpayer returns.
(5) Detect and correct tax evasion.
(6) Employ the use of the devices and techniques that are
necessary to improve audit practices. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988,
SEC.3; P.L.2-1991, SEC.53; P.L.27-1992, SEC.5; P.L.61-1996,
SEC.8.
IC 6-8.1-4-3 Personnel of divisions; competitive examination; administration of
divisions; political affiliations and activities
Sec. 3. (a) The requirements of this section are subject to the
discretion of the commissioner as set forth in section 1 of this
chapter.
(b) The commissioner shall assign an adequate number of
personnel to the divisions created by this chapter to perform their
required functions. All auditors and tax examiners who are assigned
to these divisions must have passed an open, competitive, and
practical examination which tests their fitness for and knowledge of
the area in which they will be working. The department shall give the
examinations at stated periods during the year after making
announcements of the examinations through the news media. In
addition, the commissioner, to the best of the commissioner's ability,
and without impairing the quality of the divisions' staff, must assign
the personnel so that no more than one-half (1/2) of the personnel are
members of the same political party.
(c) The commissioner shall appoint a separate administrator and
a deputy administrator to administer the operation of the division of
audit. The administrator and the deputy administrator must have
different political affiliations. However, the administrator and deputy
administrator of the division of audit must each have at least five (5)
years of audit experience and must each have met the examination
qualifications required of all division of audit employees.
(d) This subsection applies to the division of audit. The
commissioner shall divide the state into not more than twelve (12)
audit districts. The commissioner may appoint district managers to
manage one (1) or more of those audit districts. Each district
manager must be proficient in auditing the various listed taxes, must
have at least five (5) years of audit experience, and must have met
the examination qualifications required of all division of audit
employees.
(e) The commissioner shall appoint an administrator and two (2)
deputy administrators to administer the operation of the special tax
division. The two (2) deputy administrators must have different
political affiliations. The administrator of the special tax division
shall assign and supervise staff to perform the division's audit
function in each of the districts prescribed by subsection (d).
(f) The commissioner may appoint persons from the division of
audit or the special tax division to the position of senior field auditor
when those persons have demonstrated a proficiency in auditing the
various taxes administered by their respective division. Senior field
auditors shall be primarily responsible for audits done on a statewide
basis or for audits done out of the state and shall also perform such
other duties as the commissioner requests. Before a person may be
appointed as a senior field auditor, the person must either:
(1) have at least five (5) years of audit experience in the
division;
(2) be a certified public accountant; or
(3) have performed duties similar to those of a senior field
auditor for the federal government or another state for a period
of at least ten (10) years.
The state personnel department shall establish and the budget agency
shall approve an adequate number of senior field auditor positions to
perform the functions required under this subsection.
(g) No employee of the divisions created by this chapter may be
required to perform any political activity as a condition for getting or
keeping the employee's position or as a condition for receiving
promotions or salary increases.
(h) The commissioner and the budget agency shall set the
compensation for the staff provided by this chapter. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988,
SEC.4; P.L.3-1989, SEC.42; P.L.27-1992, SEC.6.
IC 6-8.1-4-4 Commercial motor vehicle owners registration center
Sec. 4. (a) The department shall establish a registration center to
service owners of commercial motor vehicles.
(b) The registration center is under the supervision of the
department through the motor carrier services division.
(c) An owner or operator of a commercial motor vehicle may
apply to the registration center for the following:
(1) Vehicle registration (IC 9-18).
(2) Motor carrier fuel tax annual permit.
(3) Proportional use credit certificate (IC 6-6-4.1-4.7).
(4) Certificate of operating authority.
(5) Oversize vehicle permit (IC 9-20-3).
(6) Overweight vehicle permit (IC 9-20-4).
(7) Payment of the commercial vehicle excise tax imposed
under IC 6-6-5.5.
(d) The commissioner may deny an application described in
subsection (c) if the applicant fails to do any of the following with
respect to a listed tax:
(1) File all tax returns or information reports.
(2) Pay all taxes, penalties, and interest.
(e) The commissioner may suspend or revoke any registration,
permit, certificate, or authority if the person to whom the
registration, permit, certificate, or authority is issued fails to do any
of the following with respect to a listed tax:
(1) File all tax returns or information reports.
(2) Pay all taxes, penalties, and interest.
(f) Funding for the development and operation of the registration
center shall be taken from the motor carrier regulation fund (IC
8-2.1-23-1).
(g) The department shall recommend to the general assembly
other functions that the registration center may perform. As added by P.L.72-1988, SEC.5. Amended by P.L.2-1991, SEC.54;
P.L.61-1996, SEC.9; P.L.119-1998, SEC.16; P.L.181-1999, SEC.5;
P.L.222-1999, SEC.7; P.L.176-2006, SEC.6.
IC 6-8.1-4-1 Establishment of division; division of audit; duties
Sec. 1. (a) The commissioner may establish within the department
various divisions to assist in the administration and collection of the
listed taxes.
(b) Subject to the discretion of the commissioner as set forth in
subsection (c), the commissioner shall establish within the
department a division of audit, which shall:
(1) upon the commissioner's request, conduct studies of the
department's operations and recommend whatever changes seem
advisable;
(2) annually audit a statistical sampling of the returns filed for
the listed taxes that are not administered by the special tax
division;
(3) review such federal tax returns and other data as may be
helpful in performing the audit function;
(4) furnish the commissioner, at the commissioner's request,
with information showing the treatment that the Indiana tax
statutes are given by the taxpayers and by the taxing officials
and with other requested information; and
(5) conduct audits requested by the commissioner or the
commissioner's designee.
(c) Notwithstanding the requirements set forth in this chapter
regarding the establishment and duties of divisions within the
department, if the commissioner finds that a transfer of duties or
functions will increase the efficiency of the department, the
commissioner may transfer any duties or functions from one (1)
division to another division within the department. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988,
SEC.1; P.L.27-1992, SEC.3.
IC 6-8.1-4-1.5
Repealed
(Repealed by P.L.1-1990, SEC.84.)
IC 6-8.1-4-1.6 Special tax division; duties
Sec. 1.6. Subject to the discretion of the commissioner as set forth
in section 1 of this chapter, the commissioner shall establish within
the department a special tax division. The division shall do the
following:
(1) Administer and enforce the following:
(A) Gasoline tax (IC 6-6-1.1).
(B) Special fuel tax (IC 6-6-2.5).
(C) Motor carrier fuel tax (IC 6-6-4.1).
(D) Hazardous waste disposal tax (IC 6-6-6.6).
(E) Cigarette tax (IC 6-7-1).
(F) Tobacco products tax (IC 6-7-2).
(G) Alcoholic beverage tax (IC 7.1-4).
(H) Petroleum severance tax (IC 6-8-1).
(I) Any other tax the commissioner designates.
(2) Upon the commissioner's request, conduct studies of the
department's operations and recommend whatever changes seem
advisable.
(3) Annually audit a statistical sampling of the returns filed for
the taxes administered by the division.
(4) Annually audit a statistical sampling of registrants with the
bureau of motor vehicles, international registration plan
division.
(5) Review federal tax returns and other data that may be
helpful in performing the division's function.
(6) Furnish, at the commissioner's request, information that the
commissioner requires.
(7) Conduct audits requested by the commissioner or the
commissioner's designee.
(8) Administer the statutes providing for motor carrier
regulation (IC 8-2.1). As added by P.L.1-1990, SEC.85. Amended by P.L.27-1992, SEC.4;
P.L.277-1993(ss), SEC.51; P.L.192-2002(ss), SEC.142.
IC 6-8.1-4-2 Audit and special tax divisions; powers and duties
Sec. 2. (a) The division of audit may:
(1) have full prompt access to all local and state official
records;
(2) have access, through the data processing offices of the
various state agencies, to information from government and
private sources that is useful in performing its functions;
(3) inspect any books, records, or property of any taxpayer
which is relevant to the determination of the taxpayer's tax
liabilities;
(4) detect and correct mathematical errors on taxpayer returns;
(5) detect and correct tax evasion; and
(6) employ the use of such devices and techniques as may be
necessary to improve audit practices.
(b) Subject to the discretion of the commissioner as set forth in
section 1 of this chapter, the special tax division shall do the
following:
(1) Develop and maintain a staff to perform the audit function
necessary to monitor and enforce the taxes administered by the
division.
(2) Develop and maintain a staff to perform the audit function
necessary to monitor and enforce the International Registration
Plan authorized under IC 9-28-4-6.
(3) Develop and maintain a staff to perform the administrative
function of the division.
(c) The special tax division may do the following:
(1) Have full prompt access to all local and state official
records.
(2) Have access, through the data processing offices of the
various state agencies, to information from government and
private sources that is useful in performing its functions.
(3) Inspect any books, records, or property of any taxpayer that
is relevant to the determination of the taxpayer's tax liabilities.
(4) Detect and correct mathematical errors on taxpayer returns.
(5) Detect and correct tax evasion.
(6) Employ the use of the devices and techniques that are
necessary to improve audit practices. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988,
SEC.3; P.L.2-1991, SEC.53; P.L.27-1992, SEC.5; P.L.61-1996,
SEC.8.
IC 6-8.1-4-3 Personnel of divisions; competitive examination; administration of
divisions; political affiliations and activities
Sec. 3. (a) The requirements of this section are subject to the
discretion of the commissioner as set forth in section 1 of this
chapter.
(b) The commissioner shall assign an adequate number of
personnel to the divisions created by this chapter to perform their
required functions. All auditors and tax examiners who are assigned
to these divisions must have passed an open, competitive, and
practical examination which tests their fitness for and knowledge of
the area in which they will be working. The department shall give the
examinations at stated periods during the year after making
announcements of the examinations through the news media. In
addition, the commissioner, to the best of the commissioner's ability,
and without impairing the quality of the divisions' staff, must assign
the personnel so that no more than one-half (1/2) of the personnel are
members of the same political party.
(c) The commissioner shall appoint a separate administrator and
a deputy administrator to administer the operation of the division of
audit. The administrator and the deputy administrator must have
different political affiliations. However, the administrator and deputy
administrator of the division of audit must each have at least five (5)
years of audit experience and must each have met the examination
qualifications required of all division of audit employees.
(d) This subsection applies to the division of audit. The
commissioner shall divide the state into not more than twelve (12)
audit districts. The commissioner may appoint district managers to
manage one (1) or more of those audit districts. Each district
manager must be proficient in auditing the various listed taxes, must
have at least five (5) years of audit experience, and must have met
the examination qualifications required of all division of audit
employees.
(e) The commissioner shall appoint an administrator and two (2)
deputy administrators to administer the operation of the special tax
division. The two (2) deputy administrators must have different
political affiliations. The administrator of the special tax division
shall assign and supervise staff to perform the division's audit
function in each of the districts prescribed by subsection (d).
(f) The commissioner may appoint persons from the division of
audit or the special tax division to the position of senior field auditor
when those persons have demonstrated a proficiency in auditing the
various taxes administered by their respective division. Senior field
auditors shall be primarily responsible for audits done on a statewide
basis or for audits done out of the state and shall also perform such
other duties as the commissioner requests. Before a person may be
appointed as a senior field auditor, the person must either:
(1) have at least five (5) years of audit experience in the
division;
(2) be a certified public accountant; or
(3) have performed duties similar to those of a senior field
auditor for the federal government or another state for a period
of at least ten (10) years.
The state personnel department shall establish and the budget agency
shall approve an adequate number of senior field auditor positions to
perform the functions required under this subsection.
(g) No employee of the divisions created by this chapter may be
required to perform any political activity as a condition for getting or
keeping the employee's position or as a condition for receiving
promotions or salary increases.
(h) The commissioner and the budget agency shall set the
compensation for the staff provided by this chapter. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988,
SEC.4; P.L.3-1989, SEC.42; P.L.27-1992, SEC.6.
IC 6-8.1-4-4 Commercial motor vehicle owners registration center
Sec. 4. (a) The department shall establish a registration center to
service owners of commercial motor vehicles.
(b) The registration center is under the supervision of the
department through the motor carrier services division.
(c) An owner or operator of a commercial motor vehicle may
apply to the registration center for the following:
(1) Vehicle registration (IC 9-18).
(2) Motor carrier fuel tax annual permit.
(3) Proportional use credit certificate (IC 6-6-4.1-4.7).
(4) Certificate of operating authority.
(5) Oversize vehicle permit (IC 9-20-3).
(6) Overweight vehicle permit (IC 9-20-4).
(7) Payment of the commercial vehicle excise tax imposed
under IC 6-6-5.5.
(d) The commissioner may deny an application described in
subsection (c) if the applicant fails to do any of the following with
respect to a listed tax:
(1) File all tax returns or information reports.
(2) Pay all taxes, penalties, and interest.
(e) The commissioner may suspend or revoke any registration,
permit, certificate, or authority if the person to whom the
registration, permit, certificate, or authority is issued fails to do any
of the following with respect to a listed tax:
(1) File all tax returns or information reports.
(2) Pay all taxes, penalties, and interest.
(f) Funding for the development and operation of the registration
center shall be taken from the motor carrier regulation fund (IC
8-2.1-23-1).
(g) The department shall recommend to the general assembly
other functions that the registration center may perform. As added by P.L.72-1988, SEC.5. Amended by P.L.2-1991, SEC.54;
P.L.61-1996, SEC.9; P.L.119-1998, SEC.16; P.L.181-1999, SEC.5;
P.L.222-1999, SEC.7; P.L.176-2006, SEC.6.
IC 6-8.1-4-1 Establishment of division; division of audit; duties
Sec. 1. (a) The commissioner may establish within the department
various divisions to assist in the administration and collection of the
listed taxes.
(b) Subject to the discretion of the commissioner as set forth in
subsection (c), the commissioner shall establish within the
department a division of audit, which shall:
(1) upon the commissioner's request, conduct studies of the
department's operations and recommend whatever changes seem
advisable;
(2) annually audit a statistical sampling of the returns filed for
the listed taxes that are not administered by the special tax
division;
(3) review such federal tax returns and other data as may be
helpful in performing the audit function;
(4) furnish the commissioner, at the commissioner's request,
with information showing the treatment that the Indiana tax
statutes are given by the taxpayers and by the taxing officials
and with other requested information; and
(5) conduct audits requested by the commissioner or the
commissioner's designee.
(c) Notwithstanding the requirements set forth in this chapter
regarding the establishment and duties of divisions within the
department, if the commissioner finds that a transfer of duties or
functions will increase the efficiency of the department, the
commissioner may transfer any duties or functions from one (1)
division to another division within the department. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988,
SEC.1; P.L.27-1992, SEC.3.
IC 6-8.1-4-1.5
Repealed
(Repealed by P.L.1-1990, SEC.84.)
IC 6-8.1-4-1.6 Special tax division; duties
Sec. 1.6. Subject to the discretion of the commissioner as set forth
in section 1 of this chapter, the commissioner shall establish within
the department a special tax division. The division shall do the
following:
(1) Administer and enforce the following:
(A) Gasoline tax (IC 6-6-1.1).
(B) Special fuel tax (IC 6-6-2.5).
(C) Motor carrier fuel tax (IC 6-6-4.1).
(D) Hazardous waste disposal tax (IC 6-6-6.6).
(E) Cigarette tax (IC 6-7-1).
(F) Tobacco products tax (IC 6-7-2).
(G) Alcoholic beverage tax (IC 7.1-4).
(H) Petroleum severance tax (IC 6-8-1).
(I) Any other tax the commissioner designates.
(2) Upon the commissioner's request, conduct studies of the
department's operations and recommend whatever changes seem
advisable.
(3) Annually audit a statistical sampling of the returns filed for
the taxes administered by the division.
(4) Annually audit a statistical sampling of registrants with the
bureau of motor vehicles, international registration plan
division.
(5) Review federal tax returns and other data that may be
helpful in performing the division's function.
(6) Furnish, at the commissioner's request, information that the
commissioner requires.
(7) Conduct audits requested by the commissioner or the
commissioner's designee.
(8) Administer the statutes providing for motor carrier
regulation (IC 8-2.1). As added by P.L.1-1990, SEC.85. Amended by P.L.27-1992, SEC.4;
P.L.277-1993(ss), SEC.51; P.L.192-2002(ss), SEC.142.
IC 6-8.1-4-2 Audit and special tax divisions; powers and duties
Sec. 2. (a) The division of audit may:
(1) have full prompt access to all local and state official
records;
(2) have access, through the data processing offices of the
various state agencies, to information from government and
private sources that is useful in performing its functions;
(3) inspect any books, records, or property of any taxpayer
which is relevant to the determination of the taxpayer's tax
liabilities;
(4) detect and correct mathematical errors on taxpayer returns;
(5) detect and correct tax evasion; and
(6) employ the use of such devices and techniques as may be
necessary to improve audit practices.
(b) Subject to the discretion of the commissioner as set forth in
section 1 of this chapter, the special tax division shall do the
following:
(1) Develop and maintain a staff to perform the audit function
necessary to monitor and enforce the taxes administered by the
division.
(2) Develop and maintain a staff to perform the audit function
necessary to monitor and enforce the International Registration
Plan authorized under IC 9-28-4-6.
(3) Develop and maintain a staff to perform the administrative
function of the division.
(c) The special tax division may do the following:
(1) Have full prompt access to all local and state official
records.
(2) Have access, through the data processing offices of the
various state agencies, to information from government and
private sources that is useful in performing its functions.
(3) Inspect any books, records, or property of any taxpayer that
is relevant to the determination of the taxpayer's tax liabilities.
(4) Detect and correct mathematical errors on taxpayer returns.
(5) Detect and correct tax evasion.
(6) Employ the use of the devices and techniques that are
necessary to improve audit practices. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988,
SEC.3; P.L.2-1991, SEC.53; P.L.27-1992, SEC.5; P.L.61-1996,
SEC.8.
IC 6-8.1-4-3 Personnel of divisions; competitive examination; administration of
divisions; political affiliations and activities
Sec. 3. (a) The requirements of this section are subject to the
discretion of the commissioner as set forth in section 1 of this
chapter.
(b) The commissioner shall assign an adequate number of
personnel to the divisions created by this chapter to perform their
required functions. All auditors and tax examiners who are assigned
to these divisions must have passed an open, competitive, and
practical examination which tests their fitness for and knowledge of
the area in which they will be working. The department shall give the
examinations at stated periods during the year after making
announcements of the examinations through the news media. In
addition, the commissioner, to the best of the commissioner's ability,
and without impairing the quality of the divisions' staff, must assign
the personnel so that no more than one-half (1/2) of the personnel are
members of the same political party.
(c) The commissioner shall appoint a separate administrator and
a deputy administrator to administer the operation of the division of
audit. The administrator and the deputy administrator must have
different political affiliations. However, the administrator and deputy
administrator of the division of audit must each have at least five (5)
years of audit experience and must each have met the examination
qualifications required of all division of audit employees.
(d) This subsection applies to the division of audit. The
commissioner shall divide the state into not more than twelve (12)
audit districts. The commissioner may appoint district managers to
manage one (1) or more of those audit districts. Each district
manager must be proficient in auditing the various listed taxes, must
have at least five (5) years of audit experience, and must have met
the examination qualifications required of all division of audit
employees.
(e) The commissioner shall appoint an administrator and two (2)
deputy administrators to administer the operation of the special tax
division. The two (2) deputy administrators must have different
political affiliations. The administrator of the special tax division
shall assign and supervise staff to perform the division's audit
function in each of the districts prescribed by subsection (d).
(f) The commissioner may appoint persons from the division of
audit or the special tax division to the position of senior field auditor
when those persons have demonstrated a proficiency in auditing the
various taxes administered by their respective division. Senior field
auditors shall be primarily responsible for audits done on a statewide
basis or for audits done out of the state and shall also perform such
other duties as the commissioner requests. Before a person may be
appointed as a senior field auditor, the person must either:
(1) have at least five (5) years of audit experience in the
division;
(2) be a certified public accountant; or
(3) have performed duties similar to those of a senior field
auditor for the federal government or another state for a period
of at least ten (10) years.
The state personnel department shall establish and the budget agency
shall approve an adequate number of senior field auditor positions to
perform the functions required under this subsection.
(g) No employee of the divisions created by this chapter may be
required to perform any political activity as a condition for getting or
keeping the employee's position or as a condition for receiving
promotions or salary increases.
(h) The commissioner and the budget agency shall set the
compensation for the staff provided by this chapter. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.72-1988,
SEC.4; P.L.3-1989, SEC.42; P.L.27-1992, SEC.6.
IC 6-8.1-4-4 Commercial motor vehicle owners registration center
Sec. 4. (a) The department shall establish a registration center to
service owners of commercial motor vehicles.
(b) The registration center is under the supervision of the
department through the motor carrier services division.
(c) An owner or operator of a commercial motor vehicle may
apply to the registration center for the following:
(1) Vehicle registration (IC 9-18).
(2) Motor carrier fuel tax annual permit.
(3) Proportional use credit certificate (IC 6-6-4.1-4.7).
(4) Certificate of operating authority.
(5) Oversize vehicle permit (IC 9-20-3).
(6) Overweight vehicle permit (IC 9-20-4).
(7) Payment of the commercial vehicle excise tax imposed
under IC 6-6-5.5.
(d) The commissioner may deny an application described in
subsection (c) if the applicant fails to do any of the following with
respect to a listed tax:
(1) File all tax returns or information reports.
(2) Pay all taxes, penalties, and interest.
(e) The commissioner may suspend or revoke any registration,
permit, certificate, or authority if the person to whom the
registration, permit, certificate, or authority is issued fails to do any
of the following with respect to a listed tax:
(1) File all tax returns or information reports.
(2) Pay all taxes, penalties, and interest.
(f) Funding for the development and operation of the registration
center shall be taken from the motor carrier regulation fund (IC
8-2.1-23-1).
(g) The department shall recommend to the general assembly
other functions that the registration center may perform. As added by P.L.72-1988, SEC.5. Amended by P.L.2-1991, SEC.54;
P.L.61-1996, SEC.9; P.L.119-1998, SEC.16; P.L.181-1999, SEC.5;
P.L.222-1999, SEC.7; P.L.176-2006, SEC.6.
