Ind. Admin. Code tit. 45, § 13-3-3 - Agreement Between Lessor and Lessee for Reporting and Payment of Tax

Current as of January 1, 1970

45 Iac 13-3-3 - Agreement Between Lessor and Lessee for Reporting and Payment of Tax45 Iac 13-3-3 - Agreement Between Lessor and Lessee for Reporting and Payment of Tax

45 Iac 13-3-2 - Lessor's Duty to Report and Pay Motor Carrier Fuel Tax 45 Iac 13-3-4 - Identification of Carrier Status

45 IAC 13-3-3 Agreement between lessor and lessee for reporting and payment of tax

Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1-3

Sec. 3. A lessor and lessee may stipulate in a written agreement that a specific party is to report and pay the motor carrier fuel tax on a leased commercial motor vehicle, in which case that party will be required to report and pay the tax on the vehicle.

(Department of State Revenue; Reg 6-6-4.1-3(b)(020); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2319; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)

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