Quarterly reports; exemptions
Sec. 10. (a) Except as provided in section 13 of this chapter, each
carrier subject to the tax imposed under this chapter shall submit to
the department such quarterly reports of the operations of
commercial motor vehicles giving rise to the carrier's tax liability as
the department may require. The carrier shall submit each quarterly
report required under this subsection on or before the last day of the
month immediately following that quarter.
(b) Subject to the restrictions of this subsection and subsection
(c), the department may, by rules adopted under IC 4-22-2, exempt
any carrier from the quarterly reporting requirements of this section.
The department may exempt only a carrier who submits an annual
affidavit attesting that:
(1) all or substantially all of the mileage of the carrier in the
previous calendar year was the result of operations in Indiana;
(2) all or substantially all of the motor fuel used in the
operations of the carrier in the previous calendar year was
purchased in Indiana; or
(3) the carrier is from a state that has a reciprocity agreement
with the state of Indiana relating to motor fuel taxes.
(c) The department may exempt carriers under subsection (b) only
if:
(1) granting exemptions will not adversely affect the
enforcement of this chapter; and
(2) the carriers that apply for exemptions purchased an
equitable amount of motor fuel in Indiana.
(d) Each carrier shall submit to the department any other reports
required by the department.
As added by Acts 1982, P.L.59, SEC.1.
Last modified: May 28, 2006