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

45 IAC 13-5-2

Agency relationships

Official textiac.iga.in.govlast amended

Sec. 2. If a party to a written lease agreement is required to report and pay the Indiana motor carrier fuel tax, but another state or jurisdiction

requires a different party to the lease agreement to report and pay a similar tax, the party who reports and pays the Indiana motor carrier fuel tax

is entitled to a credit or refund so long as:

# (1)

the written lease agreement stipulates that an agency relationship exists between the parties for purposes of determining whether

the parties are eligible for a credit against tax; and

# (2)

the parties' combined operations under the lease agreement have satisfied the credit requirements under IC 6-6-4.1-

6.

(Department of State Revenue; Reg 6-6-4.1-6(a)(020); 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 6-6-4.1-6(a)(020); 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. 13-3-2 · Lessor's duty to report and pay motor carrier fuel tax
  2. 13-3-3 · Agreement between lessor and lessee for reporting and payment…
  3. 13-3-4 · Identification of carrier status
  4. 13-3-5 · Secondary liability for payment of tax
  5. 13-4-1 · Imposition of tax
  6. 13-4-2 · Rate of tax (Repealed)
  7. 13-4-3 · Payment of tax (Repealed)
  8. 13-4-4 · Amount of fuel consumed; fuel supply tank defined
  9. 13-4-5 · Apportionment of fuel consumed on Indiana highways
  10. 13-4-6 · Calculation of tax payment (Repealed)
  11. 13-4-7 · Proportional imposition of tax
  12. 13-5-1 · Eligibility for credit (Repealed)
  13. 13-5-2 · Agency relationships
  14. 13-5-3 · Overpurchases in Indiana
  15. 13-5-4 · Overpurchases in intervening states
  16. 13-5-5 · Amount of credit (Repealed)
  17. 13-5-6 · Evidence to qualify for credit
  18. 13-5-7 · Application of credit to tax liability (Repealed)
  19. 13-6-1 · Credit defined (Repealed)
  20. 13-6-2 · Expiration of credit
  21. 13-6-3 · Application for refund (Repealed)
  22. 13-6-4 · Qualification for refund
  23. 13-6-5 · Interest on refunds (Repealed)
  24. 13-6-6 · Completion date of application for refund
  25. 13-8.5-1 · Imposition; rate; payment
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