Indiana Code - Taxation - Title 6, Section 6-6-4.1-13

Special trip permits

Sec. 13. (a) A carrier may, in lieu of paying the tax imposed under
this chapter that would otherwise result from the operation of a
particular commercial motor vehicle, obtain from the department a
trip permit authorizing the carrier to operate the commercial motor
vehicle for a period of five (5) consecutive days. The department
shall specify the beginning and ending days on the face of the permit.
The fee for a trip permit for each commercial motor vehicle is fifty
dollars ($50). The report otherwise required under section 10 of this
chapter is not required with respect to a vehicle for which a trip
permit has been issued under this subsection.
(b) The department may issue a temporary written authorization
if unforeseen or uncertain circumstances require operations by a
carrier of a commercial motor vehicle for which neither a trip permit
described in subsection (a) nor an annual permit described in section
12 of this chapter has been obtained. A temporary authorization may
be issued only if the department finds that undue hardship would
result if operation under a temporary authorization were prohibited.
A carrier who receives a temporary authorization shall:
(1) pay the trip permit fee at the time the temporary
authorization is issued; or
(2) subsequently apply for and obtain an annual permit.
(c) A carrier may obtain an International Fuel Tax Agreement
(IFTA) repair and maintenance permit to:
(1) travel from another state into Indiana to repair or maintain
any of the carrier's motor vehicles, semitrailers (as defined in
IC 9-13-2-164), or trailers (as defined in IC 9-13-2-184); and
(2) return to the same state after the repair or maintenance is
completed.

The permit allows the travel described in this section. In addition to
any other fee established in this chapter, and instead of paying the

quarterly motor fuel tax imposed under this chapter, a carrier may
pay an annual IFTA repair and maintenance fee of forty dollars ($40)
and receive an IFTA annual repair and maintenance permit. The
IFTA annual repair and maintenance permit and fee applies to all of
the motor vehicles operated by a carrier. The IFTA annual repair and
maintenance permit is not transferable to another carrier. A carrier
may not carry cargo or passengers under the IFTA annual repair and
maintenance permit. All fees collected under this subsection shall be
deposited in the motor carrier regulation fund (IC 8-2.1-23). The
report otherwise required under section 10 of this chapter is not
required with respect to a motor vehicle that is operated under an
IFTA annual repair and maintenance permit.
(d) A carrier may obtain an International Registration Plan (IRP)
repair and maintenance permit to:
(1) travel from another state into Indiana to repair or maintain
any of the carrier's motor vehicles, semitrailers (as defined in
IC 9-13-2-164), or trailers (as defined in IC 9-13-2-184); and
(2) return to the same state after the repair or maintenance is
completed.

The permit allows the travel described in this section. In addition to
any other fee established in this chapter, and instead of paying
apportioned or temporary IRP fees under IC 9-18-2 or IC 9-18-7, a
carrier may pay an annual IRP repair and maintenance fee of forty
dollars ($40) and receive an IRP annual repair and maintenance
permit. The IRP annual repair and maintenance permit and fee
applies to all of the motor vehicles operated by a carrier. The IRP
annual repair and maintenance permit is not transferable to another
carrier. A carrier may not carry cargo or passengers under the IRP
annual repair and maintenance permit. All fees collected under this
subsection shall be deposited in the motor carrier regulation fund (IC
8-2.1-23).
(e) A carrier may obtain a repair, maintenance, and relocation
permit to:
(1) move a yard tractor from a terminal or loading or spotting
facility to:
(A) a maintenance or repair facility; or
(B) another terminal or loading or spotting facility; and
(2) return the yard tractor to its place of origin.

The fee for the permit is forty dollars ($40). The permit is an annual
permit and applies to all yard tractors operated by the carrier. The
permit is not transferable to another carrier. A carrier may not carry
cargo or transport or draw a semitrailer or other vehicle under the
permit. A carrier may operate a yard tractor under the permit instead
of paying the tax imposed under this chapter. A yard tractor that is
being operated on a public highway under this subsection must
display a license plate issued under IC 9-18-32. As used in this
section, "yard tractor" has the meaning set forth under IC 9-13-2-201.
(f) The department shall establish procedures, by rules adopted
under IC 4-22-2, for:
(1) the issuance and use of trip permits, temporary

authorizations, and repair and maintenance permits; and
(2) the display in commercial motor vehicles of evidence of
compliance with this chapter.

As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.77-1985,
SEC.32; P.L.59-1985, SEC.19; P.L.46-1994, SEC.1; P.L.88-1998,
SEC.1; P.L.150-2001, SEC.1.

Last modified: May 28, 2006