Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 13-5-4
Overpurchases in intervening states
Official textiac.iga.in.govlast amended
Sec. 4. If a carrier is entitled to a credit in one (1) or more states but has overpurchased motor fuel in an intervening state, the credit will
be reduced by the amount of fuel overpurchased in that state.
(Department of State Revenue; Reg 6-6-4.1-6(a)(040); filed Jul
13, 1984, 9:25 a.m.: 7 IR 2321; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)
Amendment history
(Department of State Revenue; Reg 6-6-4.1-6(a)(040); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2321; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)
Source: view the official text
Nearby sections (25 sections)
- 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- 13-4-2 · Rate of tax (Repealed)
- 13-4-3 · Payment of tax (Repealed)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- 13-4-6 · Calculation of tax payment (Repealed)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- 13-5-1 · Eligibility for credit (Repealed)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- 13-5-5 · Amount of credit (Repealed)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- 13-5-7 · Application of credit to tax liability (Repealed)
- 13-6-1 · Credit defined (Repealed)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- 13-6-3 · Application for refund (Repealed)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- 13-6-5 · Interest on refunds (Repealed)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
- 13-8.5-3 · Amount of tax (Repealed)