Imposition of tax; rates; computation of amount of fuel consumed
in Indiana
Sec. 4. (a) A tax is imposed on the consumption of motor fuel by
a carrier in its operations on highways in Indiana. The rate of this tax
is the same rate per gallon as the rate per gallon at which special fuel
is taxed under IC 6-6-2.5. The tax shall be paid quarterly by the
carrier to the department on or before the last day of the month
immediately following the quarter.
(b) The amount of motor fuel consumed by a carrier in its
operations on highways in Indiana is the total amount of motor fuel
consumed in its entire operations within and without Indiana,
multiplied by a fraction. The numerator of the fraction is the total
number of miles traveled on highways in Indiana, and the
denominator of the fraction is the total number of miles traveled
within and without Indiana.
(c) The amount of tax that a carrier shall pay for a particular
quarter under this section equals the product of the tax rate in effect
for that quarter, multiplied by the amount of motor fuel consumed by
the carrier in its operation on highways in Indiana and upon which
the carrier has not paid tax imposed under IC 6-6-1.1 or IC 6-6-2.5.
(d) Subject to section 4.8 of this chapter, a carrier is entitled to a
proportional use credit against the tax imposed under this section for
that portion of motor fuel used to propel equipment mounted on a
motor vehicle having a common reservoir for locomotion on the
highway and the operation of the equipment, as determined by rule
of the commissioner. An application for a proportional use credit
under this subsection shall be filed on a quarterly basis on a form
prescribed by the department.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.90-1983,
SEC.1; P.L.77-1985, SEC.27; P.L.59-1985, SEC.16; P.L.97-1987,
SEC.38; P.L.69-1991, SEC.12; P.L.277-1993(ss), SEC.46;
P.L.85-1995, SEC.31; P.L.222-1999, SEC.3.
Last modified: May 28, 2006