Section 45 IAC 13-8.5-1 - Imposition; rate; paymentAuthority: IC 6-8.1-3-3
Affected: IC 6-6-4.1-4.5
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 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 12/18/2015, 3:42 p.m.: 20160113-IR-045140520FRA