45 Ind. Admin. Code 13-4-5

Current through May 29, 2024
Section 45 IAC 13-4-5 - Apportionment of fuel consumed on Indiana highways

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

Department of State Revenue; Reg 6-6-4.1-4 b (010); filed Jul 13, 1984, 9:25 am: 7 IR 2320
Filed 12/18/2015, 3:42 p.m.: 20160113-IR-045140520FRA