Ind. Admin. Code tit. 45, § 13-8.5-1 - Imposition; Rate; Payment

Current as of January 1, 1970
45 Iac 13-8.5-1 - Imposition; Rate; Payment
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45 IAC 13-8.5-1 Imposition; rate; payment

Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1

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

(b) The rate of the surcharge tax is eleven cents ($0.11) per gallon.

(c) The tax imposed by IC 6-6-4.1-4.5 IC6−6−4.1−4.5wasrepealedbyP.L.185−2018,SECTION9,effectiveJuly1,2018.IC 6-6-4.1-4.5 was repealed by P.L.185-2018, SECTION 9, effective July 1, 2018. shall be paid quarterly by the last day of the month immediately following the quarter.

(Department of State Revenue; Reg 6-6-4.1-4.5(a)(010); filed Apr 30, 1986, 3:30 p.m.: 9 IR 2195; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)

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