Certification for proportional use credit
Sec. 4.7. (a) This section applies only to a claim for a proportional
use credit under section 4(d) or 4.5(d) of this chapter for taxes first
due and payable after July 31, 1999.
(b) A carrier must be certified by the department in order to
qualify for a proportional use credit under section 4(d) or 4.5(d) of
this chapter.
(c) A carrier must apply to the department for certification before
April 1 of the first calendar year for which the proportional use credit
will be claimed. An application for certification must be in writing
upon forms prescribed by the department and must be signed and
verified by the carrier. The department must include on all
application forms suitable spaces for a listing of the following:
(1) The carrier's federal Social Security number or federal tax
identification number.
(2) The address of the carrier's principal place of business.
(3) A description of each of the carrier's vehicles that has a
common fuel supply reservoir for both locomotion on a public
highway and a commercial purpose.
(4) The vehicle identification number for each vehicle described
in subdivision (3).
(d) The department may certify that a carrier is qualified to claim
a proportional use credit under section 4(d) or 4.5(d) of this chapter
only upon payment by the carrier to the department of a one (1) time
fee of seven dollars ($7). The carrier must pay the fee at the time the
application for certification is submitted to the department. The
department shall deposit the fee in the motor carrier regulation fund
established by IC 8-2.1-23-1.
(e) A carrier must notify the department, on forms prescribed by
the department, of any change of address by the carrier. The carrier
must provide the notice not more than ten (10) days after the change
of address. The department may revoke or suspend the certification
of a carrier that fails to comply with this subsection.
(f) All certificates issued under this section are personal and may
not be transferred.
(g) The department may require a carrier that has been issued a
certificate under this section to submit additional information from
time to time at reasonable intervals, as determined by the department.
(h) The department may adopt rules under IC 4-22-2 to carry out
this section.
As added by P.L.222-1999, SEC.5.
Last modified: May 28, 2006