45 IAC 13-3-2
45 IAC 13-3-2 Lessor's duty to report and pay motor carrier fuel tax
Cite as Ind. Admin. Code tit. 45, r. 13-3-2
Sec. 2. (a) A lessor of commercial motor vehicles is a carrier, with respect to the motor vehicles it leases, if the motor vehicle is not operated on behalf of the lessee, and if the lessor:
(1) supplies or pays for the motor fuel consumed by the vehicle; or
(2) makes rental or other charges calculated to include the cost of the motor fuel consumed by the vehicle.
(b) In these situations, the lessor must include these vehicles in the lessor's reports and liabilities under IC 6-6-4.1.