Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 13 - MOTOR CARRIER FUEL TAX
Rule 2 - Applicability
Section 2-2 - Exemptions from motor carrier fuel tax laws
Universal Citation: 45 IN Admin Code 2-2
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-4.1-2; IC 36-1-2-13
Sec. 2.
The following commercial motor vehicles are exempt from IC 6-6-4.1 only under the following circumstances:
(1) A commercial motor vehicle used in casual bus operations if:
(A) the vehicle is operated
by or on behalf of an organization that is exempt under Section 501(c) of the
Internal Revenue Code; or
(B) the
vehicle is privately owned and is operated for recreational purposes.
(2) A commercial motor vehicle used in charter bus operations if:
(A) the
vehicle is not used only in operations covering regularly scheduled routes;
or
(B) the vehicle is used in both
charter bus operations and in operations covering regularly scheduled routes,
only its operations attributable to the regularly scheduled routes are subject
to the provisions set forth in IC 6-6-4.1.
(3) Trucks, trailers, or semitrailers and tractors so long as the commercial motor vehicle:
(A) is qualified to be registered and used as
a farm truck, farm trailer, or farm semitrailer and tractor;
(B) is registered as such by the Indiana
bureau of motor vehicles; and
(C)
is not operated, either part time or incidentally, in the conduct of any
commercial enterprise or in the transportation of farm products after such
commodities have been delivered to the first point of delivery, where the
commodities are weighed and title is transferred.
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