Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 13 - MOTOR CARRIER FUEL TAX
Rule 3 - Leased Motor Vehicles
Section 3-3 - Agreement between lessor and lessee for reporting and payment of tax
Universal Citation: 45 IN Admin Code 3-3
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-4.1-3
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.
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