Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 13 - MOTOR CARRIER FUEL TAX
Rule 45 IAC 13-5 - Credit Against Tax
Section 45 IAC 13-5-4 - Overpurchases in intervening states

45 Ind. Admin. Code 13-5-4

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Current through September 4, 2024
Section 45 IAC 13-5-4 - Overpurchases in intervening states

Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1-6

Sec. 4.

If a carrier is entitled to a credit in one (1) or more states but has overpurchased motor fuel in an intervening state, the credit will be reduced by the amount of fuel overpurchased in that state.

45 IAC 13-5-4

Department of State Revenue; Reg 6-6-4.1-6 a (040); filed Jul 13, 1984, 9:25 am: 7 IR 2321
Filed 12/18/2015, 3:42 p.m.: 20160113-IR-045140520FRA