Contents

# (a)

Table of contents. A table of contents containing a full and complete statement, in alphabetical order, of the exact location where

information under general headings, by subject, will be found, specifying page or item numbers. If a tariff contains so small a volume of matter that

its title page or its interior arrangement plainly discloses its contents, the table of contents may be omitted.

# (b)

Participating carriers.

# (1)

The individual names and firm names or (in the case of corporations) corporate names of participating

carriers, with city and State in which their principal offices are located and certificate numbers, shall be shown alphabetically arranged together with

the form and number of power of attorney or concurrence of each. If the carrier consists of an individual or individuals operating under a trade name,

the trade name shall precede the name of the individual operator or names of partners (or the name of the individual operator or names of partners

may precede the trade name, provided the trade name is shown in alphabetical sequence and in a prominent manner with the individual name or

names shown above being indented). When reference to concurrences is shown in agency issues, there shall be included information indicating the

carriers to whom such concurrences are given.

# (2)

Initial, intermediate, and terminal participation, may be indicated by any or all of the following reference marks, which must be

explained on each page on which they are used: "X" to indicate carriers participating as initial lines; "Y" to indicate intermediate carriers; and "Z"

to indicate terminal or delivering line. If there be not more than four participating carriers, they may be shown on the title page.

# (c)

Index of commodities.

# (1)

A complete index, alphabetically arranged, of all articles upon which commodity rates are named therein

together with reference to each item (or Page) where a particular article is shown. When nouns are not sufficiently explicit, articles shall be indexed

also under the names of descriptive adjectives. All of the entries relating to different kinds or species of the same commodity shall be grouped

together. For example, "Paper, building; paper, printing; paper, wrapping."

# (2)

When articles are grouped together in one list under a generic heading as authorized in Rule 4(e), such generic name shall be shown

in the index and opposite thereto shall be shown reference to each item (or Page) where the generic term is used. Each article in the generic list must

be shown separately in its proper alphabetical order in the index together with reference to each item (or Page) where such article is shown by name,

but when such article appears only in a generic list, reference to the item (or Pages) containing rates may be omitted, provided reference is given

to the generic name as it appears in the index.

# (3)

If all of the commodity rates to each destination in a general commodity tariff or a combined class and commodity tariff are

arranged in alphabetical order by commodities, the index of commodities may be omitted from the tariff.

# (d)

Index of points.

# (1)

Indexes of points of origin and destination. Tariffs of regular route carriers which name specific point to point

rates shall provide an alphabetical index of all points from which rates apply and a separate alphabetical index of all points to which rates apply and,

when the tariff names rates for account of more than one carrier, the carrier or carriers serving such points. Where desirable the rate tariff may refer

to a separate publication (not a rate tariff) for the name or names of carriers serving the points appearing in such rate tariff. When all or substantially

all of the rates named in a tariff apply in both directions between the points shown therein, the points of origin and destination may be shown in one

index. If there be not more than 12 points of origin or 12 points of destination, the names of such points may, if practicable, be shown in alphabetical

order on the title page of the tariff, in which event the index of such points of origin or destination or both, as the case may be, may be

omitted.

# (2)

If rates are shown in a tariff by rate bases or by named or numbered territorial groups, indexes of points of origin, and destination

shall show the basis or group to which such point is assigned, except that, when reference is made to a separate publication as provided in Rule 14

for list of points in such groups, such points may be omitted from the indexes: Provided, That (1) there is shown in the table of contents the item

or page giving reference by P.S.C.I. No. TR-number to the separate publication and (2) there is shown at beginning of the index of points (if the

tariff contains any such index) P.S.C.I. No. TR- reference to the separate publication.

# (3)

If rates in a tariff are so arranged that grouping of points is by geographical arrangement, the alphabetical indexes of points of

origin and of destination shall show index numbers corresponding to those assigned to the points in the rate tables and, unless the rate tables

themselves indicate that all points shown therein are arranged in geographical order for the carriers shown, there shall be included also a geographical

list of points or reference shall be made by P.S.C.I. No. TR-number to a separate publication filed in accordance with Rule 14 containing such a

geographical list of points with corresponding index numbers. The index numbers shall follow the names of the points in the alphabetical index of

points and shall precede the names of the points in the geographical list where tariffs contain such lists of points.

# (4)

If rates are published in numbered items, indexes of points shall show the numbers of items in which rates from or to such points

appear, except that, if points are arranged in commodity items in alphabetical order or in numerical sequence by index numbers and such commodity

items are referred to in the commodity index prescribed in paragraph (c) of this rule, such item numbers may be omitted from the indexes of points.

When rates are not published in numbered items, indexes shall show the pages on which rates from or to such points will be found, as well as index

numbers of the points, except that, when the points are arranged in rate tables in numerical sequence of index numbers, the page numbers may be

omitted from the index. If points of origin or of destination are shown in the rate or rate basis tables in continuous alphabetical order throughout

the tariff, no index of such points of origin or destination, as the case may be, will be required provided that, when the tariff names rates for more

than one carrier, information be included showing the carrier or carriers serving the various points. When points are arranged in rate tables in

alphabetical order and indexes of points of origin and destination are not included in the tariff, the table of contents shall refer to the pages on which

the rate tables showing an alphabetical list of points are to be found.

# (5)

Tariffs of irregular route carriers are required to define clearly the territory within which such carriers operate or to contain

reference to a separate publication (not a rate tariff) on file with this Commission and bearing a P.S.C.I. No. TR-number, similar to publications

authorized in Rule 14, clearly defining such territory.

# (e)

Reference marks and abbreviations.

# (1)

Explanation of symbols, reference marks, and abbreviations of technical terms used in

the tariff shall be shown. If the explanation of a reference mark or symbol does not appear on the page on which it is used, the particular page on

which the character is used shall show where the explanation is given.

# (2)

The following symbols shall be used for the purposes indicated and shall not be used for any other purpose in any tariff:

• or (R) to denote reductions.

◆ or (A) to denote increases.

▲ or (C) to denote changes in wording which result in neither increases nor reductions in

charges.

• to denote no change in rate. (See Rule 7(b).)

+ to denote intrastate application only.

❑ to denote reissued matter. (See Rule 7(e).)

# (f)

Governing tariffs.

# (1)

An item containing reference by name of the carrier or publishing agent and P.S.C.I. number to any separately

published classification, tariff of classification exceptions, tariff of rules, or similar publication affecting the provisions of the tariff shall be shown

in substantially the following form:

This tariff is governed, except as otherwise provided herein, by____ Classification P.S.C.I. No.____ issued by____, by exceptions

thereto____ P.S.C.I. No.____, issued by ____, by Rules Tariff, P.S.C.I. No.____, and by supplements to or subsequent issues of these

publications.

# (2)

A rate tariff may not refer to another rate tariff for classification ratings, exceptions to the classification, rules, or other governing

provisions.

# (3)

Exceptions to classification ratings or rules which apply only in connection with the rates published in a single tariff shall be

included in the tariff to which they apply and shall be shown in a separate section under the heading "Exceptions to the Governing Classification"

or "Exceptions to the Governing Classifications and Tariffs of Exceptions Thereto." Classification exceptions when published in a rate tariff are

subject to the provisions of Rule 13(d).

# (g)

Explanatory statements. Such explanatory statements as may be necessary to remove all doubt as to the proper application of the

rates and rules contained in the tariff. When rates are published for account of any carrier under authority of a concurrence or of a limited power

of attorney, there shall be included in this section of the tariff an explicit statement clearly indicating to what extent the published rates apply for

account of such carrier. Only such specific statements as are required to indicate the application with respect to particular carriers should be included

in this section. General rules relating to the application of the rates should be published under Paragraph (h) of this rule [this

section].

# (h)

Rules governing the tariffs.

# (1)

Rules and other provisions which govern the tariff. Under this head all of the rules or provisions

stating conditions which in any way affect the rates named in the tariff shall be entered, except as otherwise provided in this section or in Paragraph

(g) of this rule [this section]. A special rule affecting a particular item or rate must be specifically referred to in such item or in connection

with such rate, except that provisions affecting more than one but not all of the rates contained in the tariff or applying to only a portion of the carriers

for whom the rates are published may be included in the explanatory statements authorized in Paragraph (g) of this rule [this section] provided

that reference is made thereto in such a way as to leave no doubt as to the application of the rates.

# (2)

Each rule or similar provisions should be given a separate number. Such rules or provisions may, if desired, be designated "Items"

in which even numbers shall be in the same series as those of other items and amendment shall be made as provided in Rule 9(e).

# (3)

Except as provided in Rule 4(f), (k) and Rule 8, no rule or other provisions shall be included which in any way or in any terms

authorizes substituting for any rate named in the tariff a rate found in any other tariff, or a rate made up by means of a combination of rates nor shall

any rule be provided to the effect that traffic of any nature will be "Taken only by special agreement" or other provisions of like

import.

# (4)

Where it is not desirable or practicable to include the governing rules and regulations in the rate tariff, such rules and regulations

may be separately published in tariffs filed by a carrier or an agent, provided specific reference is made in the rate tariff to such separate publication

in the manner set forth in Rule 13(f).

# (5)

Tariffs which contain rates for the transportation of explosives, inflammable or corrosive materials, or other dangerous articles

shall also contain the rules and regulations promulgated by the Department of Transportation governing the transportation thereof, or must bear

specific reference to the P.S.C.I. number of the separate publication which contains such rules and regulations. (See Rule 13(f), (g).)

# (i)

Rates. A statement of rates applicable for transportation of the articles or class of articles on which rates are named therein, arranged

as set forth in Rule 4.

# (j)

Routes. A clear and explicit statement of routes over which the published rates apply prepared in accordance with the provisions

of Rule 5.

# (k)

Operating authority. Tariffs must contain only rates, charges, and related provisions that cover services in strict conformity with

each carrier's operating authority. No provision may be published in tariffs, supplements, or revised pages which results in restricting service to less

than the carrier's full operating authority or which exceed such authority. Tariff publications containing such provisions are subject to rejection or

suspension for investigation.

(Department of State Revenue; No. 33034: Common Carrier Freight Tariffs and Classifications PT A,Rule 3; filed Feb 15, 1973, 3:00 pm:

Rules and Regs. 1974, p. 461) NOTE: Transferred from the Indiana Utility Regulatory Commission (170 IAC 2-3-5) to the Department

of State Revenue (45 IAC 16-3-5) by P.L.72-1988, SECTION 12, effective July 1, 1988.