Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 13-8.5-4
Proportional fuel use
Official textiac.iga.in.govlast amended
Sec. 4. The tax imposed by IC 6-6-4.1-4.5 [IC 6-6-4.1-4.5 was repealed by P.L.185-2018, SECTION 9, effective
July 1, 2018.] does not apply to the portion of motor fuel used to operate the equipment in or on the motor vehicles identified in 45 IAC
13-4-7 and in the proportions provided for in that rule.
(Department of State Revenue; Reg 6-6-4.1-4.5(d)(010); filed Apr
30, 1986, 3:30 p.m.: 9 IR 2196; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)
Amendment history
(Department of State Revenue; Reg 6-6-4.1-4.5(d)(010); filed Apr 30, 1986, 3:30 p.m.: 9 IR 2196; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)
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Nearby sections (25 sections)
- 13-5-5 · Amount of credit (Repealed)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- 13-5-7 · Application of credit to tax liability (Repealed)
- 13-6-1 · Credit defined (Repealed)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- 13-6-3 · Application for refund (Repealed)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- 13-6-5 · Interest on refunds (Repealed)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- 13-8.5-3 · Amount of tax (Repealed)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- 13-11-5 · Reporting exemption for trip permit holders (Repealed)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 SUPPLEMENTAL HIGHWAY USER FEE (REPEALED)
- 15-1-1 · "Department" defined (Repealed)
- 15-1-2 · "Due date" defined