Presumption of consumption rate

Official textiga.in.govlast amended 2023

Sec. 9.

# (a)

Except as provided in subsection (b), if there are no records showing the number of miles actually operated per gallon of motor fuel and if section 11(c) of this chapter is inapplicable, it is presumed for purposes of this chapter that one (1) gallon of motor fuel is consumed for every four (4) miles traveled.

# (b)

This section does not apply to an alternative fuel that is not commonly or commercially known or sold as butane or propane.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.211-2023, SEC.6.

Amendment history

As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.211-2023, SEC.6.

Source: view the official text

Nearby sections (25 sections)

6-6-4.1-2 · Applicability of chapter
6-6-4.1-3 · Leased motor vehicles
6-6-4.1-4 · Imposition of tax; rates; computation of amount of fuel
6-6-4.1-4.3 · Repealed
6-6-4.1-4.5 · Repealed
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

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