Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 13-5-3
Overpurchases in Indiana
Official textiac.iga.in.govlast amended
Sec. 3. A carrier may be entitled to a credit for motor fuel consumed in another state if it can prove that its commercial motor vehicle was
capable of consuming Indiana-purchased motor fuel in that state.
(Department of State Revenue; Reg 6-6-4.1-6(a)(030); filed
Jul 13, 1984, 9:25 am: 7 IR 2321; filed Apr 30, 1986, 3:30 pm: 9 IR 2193)
Amendment history
(Department of State Revenue; Reg 6-6-4.1-6(a)(030); filed Jul 13, 1984, 9:25 am: 7 IR 2321; filed Apr 30, 1986, 3:30 pm: 9 IR 2193)
Source: view the official text
Nearby sections (25 sections)
- 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- 13-4-2 · Rate of tax (Repealed)
- 13-4-3 · Payment of tax (Repealed)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- 13-4-6 · Calculation of tax payment (Repealed)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- 13-5-1 · Eligibility for credit (Repealed)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- 13-5-5 · Amount of credit (Repealed)
- 13-5-6 · Evidence to qualify for credit
- 13-5-7 · Application of credit to tax liability (Repealed)
- 13-6-1 · Credit defined (Repealed)
- 13-6-2 · Expiration of credit
- 13-6-3 · Application for refund (Repealed)
- 13-6-4 · Qualification for refund
- 13-6-5 · Interest on refunds (Repealed)
- 13-6-6 · Completion date of application for refund
- 13-8.5-1 · Imposition; rate; payment
- 13-8.5-2 · Calculation of fuel consumption