Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 13-8.5-2
Calculation of fuel consumption
Sec. 2. The amount of motor fuel consumed on Indiana highways is the total amount of motor fuel consumed by all the carrier's commercial
motor vehicles that are subject to the motor carrier fuel tax, in operations within and without Indiana, multiplied by a fraction of which:
# (1)
the numerator is the total number of miles traveled on highways in Indiana by vehicles subject to the motor carrier fuel tax;
and
# (2)
the denominator is the total number of miles traveled, within and without Indiana, by all of the carrier's commercial motor vehicles
that are subject to the motor carrier fuel tax.
(Department of State Revenue; Reg 6-6-4.1-4.5(b)(010); filed Apr 30, 1986, 3:30 p.m.: 9 IR 2195; filed Dec 18, 2015, 3:42 p.m.:
20160113-IR-045140520FRA)
Amendment history
(Department of State Revenue; Reg 6-6-4.1-4.5(b)(010); filed Apr 30, 1986, 3:30 p.m.: 9 IR 2195; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)
Source: view the official text
Nearby sections (25 sections)
- 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- 13-5-5 · Amount of credit (Repealed)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- 13-5-7 · Application of credit to tax liability (Repealed)
- 13-6-1 · Credit defined (Repealed)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- 13-6-3 · Application for refund (Repealed)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- 13-6-5 · Interest on refunds (Repealed)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- 13-8.5-3 · Amount of tax (Repealed)
- 13-8.5-4 · Proportional fuel use
- 13-9-1 · Contents of reports; exemptions; incomplete reports
- 13-9-2 · Due date; late reports
- 13-11-1 · Annual permits
- 13-11-2 · Application for annual permit; fee
- 13-11-3 · Assignment of annual permit; change in ownership or name of…
- 13-11-4 · Trip permits
- 13-11-5 · Reporting exemption for trip permit holders (Repealed)
- 13-11-6 · Temporary authorization
- 13-12-1 · Failure to report or pay tax
- 14 · ARTICLE 14. SUPPLEMENTAL HIGHWAY USER FEE (REPEALED)