Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 13-9-1
Contents of reports; exemptions; incomplete reports
Sec. 1. (a) Each carrier shall submit such quarterly reports as the department may require on or before the last day of the month immediately
following that quarter.
(b) Quarterly reports are not required with respect to a vehicle for which a trip permit has been issued under IC 6-6-4.1-
13.
(c) The filing of a substantially blank or an unsigned report does not constitute the filing of a report under IC 6-6-4.1-10, and
will subject the carrier to penalties and interest under IC 6-8.1-10.
Amendment history
(Department of State Revenue; Reg 6-6-4.1- 10(a)(010); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2323; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)
Source: view the official text
Nearby sections (25 sections)
- 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- 13-5-7 · Application of credit to tax liability (Repealed)
- 13-6-1 · Credit defined (Repealed)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- 13-6-3 · Application for refund (Repealed)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- 13-6-5 · Interest on refunds (Repealed)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- 13-8.5-3 · Amount of tax (Repealed)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- 13-11-5 · Reporting exemption for trip permit holders (Repealed)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 SUPPLEMENTAL HIGHWAY USER FEE (REPEALED)
- 15-1-1 · "Department" defined (Repealed)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
- 15-2-1 · Establishment