Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 13 - MOTOR CARRIER FUEL TAX
Rule 45 IAC 13-5 - Credit Against Tax
Section 45 IAC 13-5-3 - Overpurchases in Indiana

45 Ind. Admin. Code 13-5-3

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Current through December 12, 2024
Section 45 IAC 13-5-3 - Overpurchases in Indiana

Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1-6

Sec. 3.

A carrier may be entitled to a credit for motor fuel consumed in another state if it can prove that its commercial motor vehicle was capable of consuming Indiana-purchased motor fuel in that state.

45 IAC 13-5-3

Department of State Revenue; Reg 6-6-4.1-6 a (030); filed Jul 13, 1984, 9:25 am: 7 IR 2321; filed Apr 30, 1986, 3:30 pm: 9 IR 2193