Indiana Code - Taxation - Title 6, Section 6-6-4.1-14

Reciprocity

Sec. 14. (a) The commissioner or, with the commissioner's
approval, the reciprocity commission created by IC 9-28-4 may enter
into and become a member of the International Fuel Tax Agreement
or other reciprocal agreements with the appropriate official or
officials from any other state or jurisdiction under which all or any
part of the requirements of the Indiana Administrative Code are
waived with respect to motor carriers that use in Indiana motor fuel
upon which tax has been paid to the other state or jurisdiction. An
agreement may be made under this subsection only with a state or
jurisdiction that grants equivalent privileges with respect to motor
fuel consumed in the other state or jurisdiction and on which a tax
has been paid to this state.
(b) The commissioner or, with the commissioner's approval, the
reciprocity commission created by IC 9-28-4 may enter into the
International Registration Plan, the International Fuel Tax
Agreement, or other reciprocal agreements with the appropriate
official or officials of any other state or jurisdiction to exempt
commercial motor vehicles licensed in the other state or jurisdiction
from any of the requirements that would otherwise be imposed by
this chapter, including the requirements for trip permits, temporary
authorizations, repair and maintenance permits, and annual permits
and the payment of fees for permits and authorizations. An
agreement may be made under this subsection only with a state or
jurisdiction that grants equivalent exemptions to motor vehicles
licensed in Indiana.

As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.2-1991,
SEC.43; P.L.46-1994, SEC.2; P.L.129-2001, SEC.11.

Last modified: May 28, 2006