Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 13-3-5
Secondary liability for payment of tax
Sec. 5. (a) IC 6-6-4.1-3 governs the primary liability under IC 6-6-4.1. If the party who is primarily liable fails, in whole
or in part, to discharge the liability, all the parties to the lease transaction are responsible for compliance with IC 6-6-4.1 and are jointly
and severally liable for payment of the tax regardless of whether any "hold harmless agreement" was made between the parties.
(b) The total amount of taxes collected by the department may not exceed the amount of tax that would have resulted from the leased motor
vehicle being operated by the owner, plus any applicable costs and penalties.
Amendment history
(Department of State Revenue; Reg 6-6-4.1- 3(e)(010); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2319; filed Apr 30, 1986, 3:30 p.m.: 9 IR 2192; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR- 045140520FRA)
Source: view the official text
Nearby sections (25 sections)
- 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- 13-2-1 · Applicability of motor carrier fuel tax laws (Repealed)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- 13-3-1 · Applicability to leased vehicles (Repealed)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- 13-4-2 · Rate of tax (Repealed)
- 13-4-3 · Payment of tax (Repealed)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- 13-4-6 · Calculation of tax payment (Repealed)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- 13-5-1 · Eligibility for credit (Repealed)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
- 13-5-4 · Overpurchases in intervening states
- 13-5-5 · Amount of credit (Repealed)