Ind. Admin. Code tit. 45, § 13-8.5-2 - Calculation of Fuel Consumption

Current as of January 1, 1970

45 Iac 13-8.5-2 - Calculation of Fuel Consumption45 Iac 13-8.5-2 - Calculation of Fuel Consumption

45 Iac 13-8.5-1 - Imposition; Rate; Payment 45 Iac 13-8.5-3 - Amount of Tax (repealed)

45 IAC 13-8.5-2 Calculation of fuel consumption

Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1

Sec. 2. The amount of motor fuel consumed on Indiana highways is the total amount of motor fuel consumed by all the carrier's commercial motor vehicles that are subject to the motor carrier fuel tax, in operations within and without Indiana, multiplied by a fraction of which:

(1) the numerator is the total number of miles traveled on highways in Indiana by vehicles subject to the motor carrier fuel tax; and

(2) the denominator is the total number of miles traveled, within and without Indiana, by all of the carrier's commercial motor vehicles that are subject to the motor carrier fuel tax.

(Department of State Revenue; Reg 6-6-4.1-4.5(b)(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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