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Indiana Administrative Code — Title 45 (Dept. of State Revenue)

45 IAC 13-4-5

Apportionment of fuel consumed on Indiana highways

Official textiac.iga.in.govlast amended

Sec. 5. The amount of motor fuel consumed on Indiana highways is the total amount of motor fuel consumed by all of a carrier's commercial

motor vehicles that are subject to the motor carrier fuel tax, in operations within and without Indiana, multiplied by a fraction. The numerator is the

total number of miles traveled on highways in Indiana by all of a carrier's commercial motor vehicles that are subject to the motor carrier fuel tax.

The denominator is the total number of miles traveled, within and without Indiana, by all of a carrier's commercial motor vehicles that are subject

to the tax.

(Department of State Revenue; Reg 6-6-4.1-4(b)(010); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2320; filed Dec 18, 2015,

3:42 p.m.: 20160113-IR-045140520FRA)

Amendment history

(Department of State Revenue; Reg 6-6-4.1-4(b)(010); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2320; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)

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Nearby sections (25 sections)
  1. 13-1-11 · "Highway" defined
  2. 13-2-1 · Applicability of motor carrier fuel tax laws (Repealed)
  3. 13-2-2 · Exemptions from motor carrier fuel tax laws
  4. 13-3-1 · Applicability to leased vehicles (Repealed)
  5. 13-3-2 · Lessor's duty to report and pay motor carrier fuel tax
  6. 13-3-3 · Agreement between lessor and lessee for reporting and payment…
  7. 13-3-4 · Identification of carrier status
  8. 13-3-5 · Secondary liability for payment of tax
  9. 13-4-1 · Imposition of tax
  10. 13-4-2 · Rate of tax (Repealed)
  11. 13-4-3 · Payment of tax (Repealed)
  12. 13-4-4 · Amount of fuel consumed; fuel supply tank defined
  13. 13-4-5 · Apportionment of fuel consumed on Indiana highways
  14. 13-4-6 · Calculation of tax payment (Repealed)
  15. 13-4-7 · Proportional imposition of tax
  16. 13-5-1 · Eligibility for credit (Repealed)
  17. 13-5-2 · Agency relationships
  18. 13-5-3 · Overpurchases in Indiana
  19. 13-5-4 · Overpurchases in intervening states
  20. 13-5-5 · Amount of credit (Repealed)
  21. 13-5-6 · Evidence to qualify for credit
  22. 13-5-7 · Application of credit to tax liability (Repealed)
  23. 13-6-1 · Credit defined (Repealed)
  24. 13-6-2 · Expiration of credit
  25. 13-6-3 · Application for refund (Repealed)
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