45 IAC 13-1-1 "Carrier" defined

Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1

Sec. 1. (a) For purposes of IC 6-6-4.1, "carrier" means a person who operates or causes to be operated a commercial motor vehicle on any highway in Indiana.

(b) Except as otherwise provided in 45 IAC 13-3-1 through 45 IAC 13-3-5, a person who "causes to be operated" a commercial motor vehicle on any Indiana highway is the person for whom the commercial motor vehicle is being driven.

(Department of State Revenue; Reg 6-6-4.1-1(a)(010); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2316; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)