Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 13-3-3
Agreement between lessor and lessee for reporting and payment of tax
Official textiac.iga.in.govlast amended
Sec. 3. A lessor and lessee may stipulate in a written agreement that a specific party is to report and pay the motor carrier fuel tax on a
leased commercial motor vehicle, in which case that party will be required to report and pay the tax on the vehicle.
(Department
of State Revenue; Reg 6-6-4.1-3(b)(020); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2319; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-
045140520FRA)
Amendment history
(Department of State Revenue; Reg 6-6-4.1-3(b)(020); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2319; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR- 045140520FRA)
Source: view the official text
Nearby sections (25 sections)
- 13-1-4 · Vehicles designed for highway use, defined (Repealed)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- 13-2-1 · Applicability of motor carrier fuel tax laws (Repealed)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
- 13-3-1 · Applicability to leased vehicles (Repealed)
- 13-3-2 · Lessor's duty to report and pay motor carrier fuel tax
- 13-3-3 · Agreement between lessor and lessee for reporting and payment…
- 13-3-4 · Identification of carrier status
- 13-3-5 · Secondary liability for payment of tax
- 13-4-1 · Imposition of tax
- 13-4-2 · Rate of tax (Repealed)
- 13-4-3 · Payment of tax (Repealed)
- 13-4-4 · Amount of fuel consumed; fuel supply tank defined
- 13-4-5 · Apportionment of fuel consumed on Indiana highways
- 13-4-6 · Calculation of tax payment (Repealed)
- 13-4-7 · Proportional imposition of tax
- 13-5-1 · Eligibility for credit (Repealed)
- 13-5-2 · Agency relationships
- 13-5-3 · Overpurchases in Indiana