Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 13 - MOTOR CARRIER FUEL TAX
Rule 45 IAC 13-3 - Leased Motor Vehicles
Section 45 IAC 13-3-3 - Agreement between lessor and lessee for reporting and payment of tax

45 Ind. Admin. Code 13-3-3

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Current through May 29, 2024
Section 45 IAC 13-3-3 - Agreement between lessor and lessee for reporting and payment of tax

Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1-3

Sec. 3.

A lessor and lessee may stipulate in a written agreement that a specific party is to report and pay the motor carrier fuel tax on a leased commercial motor vehicle, in which case that party will be required to report and pay the tax on the vehicle.

45 IAC 13-3-3

Department of State Revenue; Reg 6-6-4.1-3 b (020); filed Jul 13, 1984, 9:25 am: 7 IR 2319
Filed 12/18/2015, 3:42 p.m.: 20160113-IR-045140520FRA