Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 13 - MOTOR CARRIER FUEL TAX
Rule 5 - Credit Against Tax
Section 5-4 - Overpurchases in intervening states
Universal Citation: 45 IN Admin Code 5-4
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-4.1-6
Sec. 4.
If a carrier is entitled to a credit in one (1) or more states but has overpurchased motor fuel in an intervening state, the credit will be reduced by the amount of fuel overpurchased in that state.
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