Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 13 - MOTOR CARRIER FUEL TAX
Rule 5 - Credit Against Tax
Section 5-2 - Agency relationships

Universal Citation: 45 IN Admin Code 5-2

Current through September 18, 2024

Authority: IC 6-8.1-3-3

Affected: IC 6-6-4.1-6

Sec. 2.

If a party to a written lease agreement is required to report and pay the Indiana motor carrier fuel tax, but another state or jurisdiction requires a different party to the lease agreement to report and pay a similar tax, the party who reports and pays the Indiana motor carrier fuel tax is entitled to a credit or refund so long as:

(1) the written lease agreement stipulates that an agency relationship exists between the parties for purposes of determining whether the parties are eligible for a credit against tax; and

(2) the parties' combined operations under the lease agreement have satisfied the credit requirements under IC 6-6-4.1-6.

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