Ind. Admin. Code tit. 45, § 13-4-5 - Apportionment of Fuel Consumed on Indiana Highways

Current as of January 1, 1970

45 Iac 13-4-5 - Apportionment of Fuel Consumed on Indiana Highways45 Iac 13-4-5 - Apportionment of Fuel Consumed on Indiana Highways

45 Iac 13-4-4 - Amount of Fuel Consumed; Fuel Supply Tank Defined 45 Iac 13-4-6 - Calculation of Tax Payment (repealed)

45 IAC 13-4-5 Apportionment of fuel consumed on Indiana highways

Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1-4

Sec. 5. The amount of motor fuel consumed on Indiana highways is the total amount of motor fuel consumed by all of a carrier's commercial motor vehicles that are subject to the motor carrier fuel tax, in operations within and without Indiana, multiplied by a fraction. The numerator is the total number of miles traveled on highways in Indiana by all of a carrier's commercial motor vehicles that are subject to the motor carrier fuel tax. The denominator is the total number of miles traveled, within and without Indiana, by all of a carrier's commercial motor vehicles that are subject to the tax.

(Department of State Revenue; Reg 6-6-4.1-4(b)(010); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2320; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)

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