Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 13-11-6
Temporary authorization
Sec. 6. (a) The department may issue a temporary written authorization if unforeseen or uncertain circumstances require the operation of
a commercial motor vehicle for which neither an annual permit nor a trip permit has been obtained.
(b) A temporary authorization may be issued only if:
(1) the commissioner determines that undue hardship would otherwise result;
(2) the carrier has paid the Indiana indefinite situs tax, imposed under IC 6-1.1-8-35, for any or all prior years;
and
(3) the carrier has not held a valid annual permit within the preceding twelve (12) months.
(c) A separate temporary authorization is required for each commercial motor vehicle operated by a carrier.
(d) A carrier who obtains a temporary authorization shall:
(1) pay the trip permit fee at the time the temporary authorization is issued; or
(2) subsequently obtain an annual permit.
Amendment history
(Department of State Revenue; Reg 6-6-4.1-13(030); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2325; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)
Source: view the official text
Nearby sections (25 sections)
- 13-6-6 · Completion date of application for refund
- 13-8.5-1 · Imposition; rate; payment
- 13-8.5-2 · Calculation of fuel consumption
- 13-8.5-3 · Amount of tax (Repealed)
- 13-8.5-4 · Proportional fuel use
- 13-9-1 · Contents of reports; exemptions; incomplete reports
- 13-9-2 · Due date; late reports
- 13-11-1 · Annual permits
- 13-11-2 · Application for annual permit; fee
- 13-11-3 · Assignment of annual permit; change in ownership or name of…
- 13-11-4 · Trip permits
- 13-11-5 · Reporting exemption for trip permit holders (Repealed)
- 13-11-6 · Temporary authorization
- 13-12-1 · Failure to report or pay tax
- 14 · ARTICLE 14. SUPPLEMENTAL HIGHWAY USER FEE (REPEALED)
- 15-1-1 · "Department" defined (Repealed)
- 15-1-2 · "Due date" defined
- 15-2-1 · Establishment
- 15-3-1 · Employees; hiring; compensation; conflict of interest…
- 15-3-1.5 · Employees; conflict of interest
- 15-3-2 · Rules and regulations
- 15-3-3 · Forms
- 15-3-4 · Representation of taxpayers before the department
- 15-3-5 · Audits; investigations; subpoenas; court orders
- 15-4-1 · Powers