Surtax on motor fuel consumed by carrier in Indiana highway
operations
Sec. 4.5. (a) A surcharge tax is imposed on the consumption of
motor fuel by a carrier in its operations on highways in Indiana. The
rate of this surcharge tax is eleven cents ($0.11) per gallon. The tax
shall be paid quarterly by the carrier to the department on or before
the last day of the month immediately following the quarter.
(b) The amount of motor fuel consumed by a carrier in its
operations on highways in Indiana is the total amount of motor fuel
consumed in its entire operations within and without Indiana,
multiplied by a fraction. The numerator of the fraction is the total
number of miles traveled on highways in Indiana, and the
denominator of the fraction is the total number of miles traveled
within and without Indiana.
(c) The amount of tax that a carrier shall pay for a particular
quarter under this section equals the product of the tax rate in effect
for that quarter, multiplied by the amount of motor fuel consumed by
the carrier in its operation on highways in Indiana.
(d) Subject to section 4.8 of this chapter, a carrier is entitled to a
proportional use credit against the tax imposed under this section for
that portion of motor fuel used to propel equipment mounted on a
motor vehicle having a common reservoir for locomotion on the
highway and the operation of this equipment as determined by rule
of the commissioner. An application for a proportional use credit
under this subsection shall be filed on a quarterly basis on a form
prescribed by the department.
As added by P.L.59-1985, SEC.17. Amended by P.L.8-1988, SEC.4;
P.L.69-1991, SEC.13; P.L.85-1995, SEC.32; P.L.222-1999, SEC.4.
Last modified: May 28, 2006