Ind. Admin. Code tit. 45, § 13-4-1 - Imposition of Tax

Current as of January 1, 1970

45 Iac 13-4-1 - Imposition of Tax45 Iac 13-4-1 - Imposition of Tax

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45 IAC 13-4-1 Imposition of tax

Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1-4

Sec. 1. A motor carrier fuel tax is imposed on the consumption of motor fuel by commercial motor vehicles operated by a carrier in its operations on highways in Indiana.

(Department of State Revenue; Reg 6-6-4.1-4(a)(010); filed Jul 13, 1984, 9:25 am: 7 IR 2319)

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