Indiana Code — Title 6 (Taxation)
IC 6-6-4.1-14
Reciprocity
Sec. 14.
# (a)
The commissioner or, with the commissioner's approval, the reciprocity commission created by IC 9-28-4 may enter into and become a member of the International Fuel Tax Agreement or other reciprocal agreements with the appropriate official or officials from any other state or jurisdiction under which all or any part of the requirements of the Indiana Administrative Code are waived with respect to motor carriers that use in Indiana motor fuel upon which tax has been paid to the other state or jurisdiction. An agreement may be made under this subsection only with a state or jurisdiction that grants equivalent privileges with respect to motor fuel consumed in the other state or jurisdiction and on which a tax has been paid to this state.
# (b)
The commissioner or, with the commissioner's approval, the reciprocity commission created by IC 9-28-4 may enter into the International Registration Plan, the International Fuel Tax Agreement, or other reciprocal agreements with the appropriate official or officials of any other state or jurisdiction to exempt commercial motor vehicles licensed in the other state or jurisdiction from any of the requirements that would otherwise be imposed by this chapter, including the requirements for trip permits, temporary authorizations, repair and maintenance permits, and annual permits and the payment of fees for permits and authorizations. An agreement may be made under this subsection only with a state or jurisdiction that grants equivalent exemptions to motor vehicles licensed in Indiana.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.2-1991, SEC.43; P.L.46-1994, SEC.2; P.L.129-2001, SEC.11.
Amendment history
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.2-1991, SEC.43; P.L.46-1994, SEC.2; P.L.129-2001, SEC.11.
Source: view the official text
Nearby sections (25 sections)
- 6-6-4.1-4.7 · Certification for proportional use credit
- 6-6-4.1-4.8 · Claim for proportional use credit
- 6-6-4.1-5 · Disposition of tax revenue
- 6-6-4.1-6 · Credits against tax
- 6-6-4.1-7 · Computation of credits; refunds; interest
- 6-6-4.1-7.1 · Class action for refund of tax; prerequisites
- 6-6-4.1-8 · Bond, letter of credit, or cash deposit; furnishing;…
- 6-6-4.1-9 · Presumption of consumption rate
- 6-6-4.1-10 · Quarterly reports; exemptions
- 6-6-4.1-11 · Pooled services; joint reports; calculation of tax;…
- 6-6-4.1-12 · Annual permit, cab card, and emblem; exemption
- 6-6-4.1-13 · Special trip permits; repair and maintenance permits
- 6-6-4.1-14 · Reciprocity
- 6-6-4.1-14.5 · Agreements; limitations; transmittals
- 6-6-4.1-15 · Enforcement
- 6-6-4.1-16 · Agreements for cooperative audit of reports and returns
- 6-6-4.1-17 · Suspension or revocation of permit or temporary
- 6-6-4.1-18 · Violations; penalties
- 6-6-4.1-19 · Impoundment of commercial motor vehicle; release of cargo
- 6-6-4.1-20 · Failure to keep books and records; penalty
- 6-6-4.1-21 · Repealed
- 6-6-4.1-22 · Carriers; interest on nonpayment
- 6-6-4.1-23 · Penalty
- 6-6-4.1-24 · Proposed assessment; protest; hearing
- 6-6-4.1-25 · Registration or licensure of vehicle required to obtain…