45 Ind. Admin. Code 13-4-5
Current through October 31, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-4.1-4
Sec. 5.
The amount of motor fuel consumed on Indiana highways is the total amount of motor fuel consumed by all of a carrier's commercial motor vehicles that are subject to the motor carrier fuel tax, in operations within and without Indiana, multiplied by a fraction. The numerator is the total number of miles traveled on highways in Indiana by all of a carrier's commercial motor vehicles that are subject to the motor carrier fuel tax. The denominator is the total number of miles traveled, within and without Indiana, by all of a carrier's commercial motor vehicles that are subject to the tax.
45 IAC 13-4-5