"Carrier" defined

Official textiac.iga.in.govlast amended Dec 18, 2015

Sec. 1. (a) For purposes of IC 6-6-4.1, "carrier" means a person who operates or causes to be operated a commercial motor

vehicle on any highway in Indiana.

(b) Except as otherwise provided in 45 IAC 13-3-1 through 45 IAC 13-3-5, a person who "causes to be operated"

a commercial motor vehicle on any Indiana highway is the person for whom the commercial motor vehicle is being driven.

Amendment history

(Department of State Revenue; Reg 6-6-4.1-1(a)(010); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2316; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)

Source: view the official text

Nearby sections (25 sections)

12-8-8 · Refund for tax paid on gasoline purchased or used for…
12-8-9 · Refund for tax paid on gasoline purchased or used for…
12-8-10 · Refund for tax paid on gasoline purchased or used for…
12-8-11 · Refund for tax paid on gasoline purchased or used for other…
12-8-11.1 · Refund for tax paid on gasoline purchased for proportional…
12-8-12 · Refund for tax paid on gasoline purchased or used for…
12-8-12.5 · Refund for tax paid on gasoline used to create racing fuel
12-8-13 · Refund for tax paid on gasoline purchased or used for…
12-8-14 · Refund; required procedures to claim (Repealed)
12-8-15 · Tax credit in lieu of refund (Repealed)
12-8-16 · Refund or deduction; payment of tax in error; warrant;…
12-8-17 · Deduction in lieu of warrant for payment of refund
13-1-1 · "Carrier" defined
13-1-2 · Commercial motor vehicle defined (Repealed)
13-1-3 · "Motor vehicle" defined
13-1-4 · Vehicles designed for highway use, defined (Repealed)
13-1-5 · "Truck" defined
13-1-6 · "Road tractor" defined
13-1-7 · "Tractor truck" defined
13-1-8 · "Axle" defined
13-1-9 · "Person" defined
13-1-10 · "Commissioner" defined
13-1-11 · "Highway" defined
13-2-1 · Applicability of motor carrier fuel tax laws (Repealed)
13-2-2 · Exemptions from motor carrier fuel tax laws

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