Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 13 - MOTOR CARRIER FUEL TAX
Rule 45 IAC 13-1 - Definitions
Section 45 IAC 13-1-1 - "Carrier" defined

45 Ind. Admin. Code 13-1-1

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Current through May 29, 2024
Section 45 IAC 13-1-1 - "Carrier" defined

Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1

Sec. 1.

(a) For purposes of IC 6-6-4.1, "carrier" means a person who operates or causes to be operated a commercial motor vehicle on any highway in Indiana.
(b) Except as otherwise provided in 45 IAC 13-3-1 through 45 IAC 13-3-5, a person who "causes to be operated" a commercial motor vehicle on any Indiana highway is the person for whom the commercial motor vehicle is being driven.

45 IAC 13-1-1

Department of State Revenue; Reg 6-6-4.1 -1 a (010); filed Jul 13, 1984, 9:25 am: 7 IR 2316
Filed 12/18/2015, 3:42 p.m.: 20160113-IR-045140520FRA