Indiana Code — Title 6 (Taxation)
IC 6-6-12-5
Tax credit claim
Sec. 5. (a) Before July 1, 2014, a carrier that consumes compressed natural gas to propel a vehicle described in IC 6-6-4.1-2(a) may claim a credit against the road taxes imposed upon the carrier's consumption of compressed natural gas in the previous state fiscal year.
(b) After June 30, 2014, a carrier that consumes compressed natural gas to propel a vehicle described in IC 6-6-4.1-2(a) may claim a credit against the road taxes imposed upon the carrier's consumption of compressed natural gas in the previous calendar quarter. A carrier must claim the credit in the manner prescribed under section 7 of this chapter before the following due dates:
# (1)
October 30 in 2014 and each year thereafter.
# (2)
January 30 in 2015 and each year thereafter.
# (3)
April 30 in 2015 and each year thereafter.
# (4)
July 30 in 2015 and each year thereafter.
As added by P.L.277-2013, SEC.14. Amended by P.L.212-2014, SEC.7.
Amendment history
As added by P.L.277-2013, SEC.14. Amended by P.L.212-2014, SEC.7.
Source: view the official text
Nearby sections (25 sections)
- 6-6-11-29 · Transfer of money collected by BMV
- 6-6-11-30 · Excise tax summary
- 6-6-11-31 · Boat excise tax fund; state welfare and tuition support
- 6-6-11-32 · Repealed
- 6-6-11-33 · County treasurer; duties
- 6-6-11-34 · Repealed
- 6-6-11-35 · Repealed
- 6-6-11-36 · Indebtedness of political or municipal corporations;…
- 6-6-12-1 · Applicability
- 6-6-12-2 · Applicable after 2013
- 6-6-12-3 · "Carrier"
- 6-6-12-4 · "Road tax"
- 6-6-12-5 · Tax credit claim
- 6-6-12-6 · Tax credit amount
- 6-6-12-7 · Procedure for claiming credit
- 6-6-12-8 · Refundable credit
- 6-6-12-9 · False statement; fraudulent fuel receipts; penalties
- 6-6-13-1 · Applicability
- 6-6-13-2 · "Aviation fuel"
- 6-6-13-3 · "Department"
- 6-6-13-4 · "Person"
- 6-6-13-5 · "Retailer"
- 6-6-13-6 · Excise tax imposed
- 6-6-13-7 · Exempt entities
- 6-6-13-8 · Exemption certificates