Indiana Code - Taxation - Title 6, Section 6-6-4.1-9

Presumption of consumption rate

Sec. 9. If there are no records showing the number of miles
actually operated per gallon of motor fuel and if section 11(c) of this
chapter is inapplicable, it is presumed for purposes of this chapter
that one (1) gallon of motor fuel is consumed for every four (4) miles
traveled.

As added by Acts 1982, P.L.59, SEC.1.

Last modified: May 28, 2006