Pooled services; joint reports; calculation of tax; contents of
reports
Sec. 11. (a) In lieu of filing individual reports under section 10 of
this chapter, two (2) or more carriers regularly engaged in the
transportation of passengers on through buses and through tickets in
pooled service may make joint reports of their operations in Indiana.
The tax imposed by this chapter shall be calculated on the basis of
the joint reports as though the carriers were a single carrier. The
carriers making the reports are jointly and severally liable for the tax.
(b) Joint reports made under subsection (a) must show the total
number of miles traveled in Indiana and the total number of gallons
of motor fuel purchased in Indiana by the reporting carriers. Credits
or refunds to which the carriers making a joint return are entitled are
not allowed as credits or refunds to any other carrier. Carriers filing
joint reports shall permit all carriers engaged in pooled operations
with them in Indiana to join them in filing joint reports.
(c) For purposes of this chapter, there is a rebuttable presumption
that the vehicles of carriers filing joint reports consumed one (1)
gallon of motor fuel for every six (6) miles traveled.
As added by Acts 1982, P.L.59, SEC.1.
Last modified: May 28, 2006