45 IAC 13-3-3

45 IAC 13-3-3 Agreement between lessor and lessee for reporting and payment of tax

Last amended: 2026Year: 2027Length: 49 wordsOfficial source

Cite as Ind. Admin. Code tit. 45, r. 13-3-3

Sec. 3. A lessor and lessee may stipulate in a written agreement that a specific party is to report and pay the motor carrier fuel tax on a leased commercial motor vehicle, in which case that party will be required to report and pay the tax on the vehicle.
45 IAC 13-3-3: 45 IAC 13-3-3 Agreement between lessor and lessee for reporting and payment of tax | Justis AI