45 IAC 13-4-5
45 IAC 13-4-5 Apportionment of fuel consumed on Indiana highways
Cite as Ind. Admin. Code tit. 45, r. 13-4-5
Sec. 5. The amount of motor fuel consumed on Indiana highways is the total amount of motor fuel consumed by all of a carrier's commercial motor vehicles that are subject to the motor carrier fuel tax, in operations within and without Indiana, multiplied by a fraction. The numerator is the total number of miles traveled on highways in Indiana by all of a carrier's commercial motor vehicles that are subject to the motor carrier fuel tax. The denominator is the total number of miles traveled, within and without Indiana, by all of a carrier's commercial motor vehicles that are subject to the tax.