Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 13 - MOTOR CARRIER FUEL TAX
Rule 3 - Leased Motor Vehicles
- Section 3-1 - Applicability to leased vehicles (Repealed)
- Section 3-2 - Lessor's duty to report and pay motor carrier fuel tax
- Section 3-3 - Agreement between lessor and lessee for reporting and payment of tax
- Section 3-4 - Identification of carrier status
- Section 3-5 - Secondary liability for payment of tax
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