45 IAC 13-8.5-1
45 IAC 13-8.5-1 Imposition; rate; payment
Cite as Ind. Admin. Code tit. 45, r. 13-8.5-1
Sec. 1. (a) A surcharge tax is imposed on the consumption of motor fuel by commercial motor vehicles operated by a carrier in its operations on highways in Indiana.
(b) The rate of the surcharge tax is eleven cents ($0.11) per gallon.
(c) The tax imposed by IC 6-6-4.1-4.5 [IC 6-6-4.1-4.5 was repealed by P.L.185-2018, SECTION 9, effective July 1, 2018.] shall be paid quarterly by the last day of the month immediately following the quarter.