Indiana Code 6-6-4.1-4. Imposition of tax; rates; computation of amount of fuel consumed in Indiana
Sec. 4. (a) A tax is imposed on the consumption of motor fuel by a carrier in its operations on highways in Indiana. The rate of this tax is determined as follows:
Terms Used In Indiana Code 6-6-4.1-4
- Alternative fuel: has the meaning set forth in Indiana Code 6-6-4.1-1
- Carrier: means a person who operates or causes to be operated a commercial motor vehicle on any highway in Indiana. See Indiana Code 6-6-4.1-1
- Commissioner: means the commissioner of the Indiana department of state revenue. See Indiana Code 6-6-4.1-1
- Department: means the Indiana department of state revenue. See Indiana Code 6-6-4.1-1
- Diesel gallon equivalent: means the amount of an alternative fuel or natural gas product that produces the same number of British thermal units of energy as a gallon of diesel fuel. See Indiana Code 6-6-4.1-1
- Gasoline gallon equivalent: means the amount of an alternative fuel or natural gas product that produces the same number of British thermal units of energy as a gallon of gasoline. See Indiana Code 6-6-4.1-1
- Highway: means the entire width between the boundary lines of every publicly maintained way that is open in any part to the use of the public for purposes of vehicular travel. See Indiana Code 6-6-4.1-1
- Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
- Motor fuel: means gasoline (as defined in Indiana Code 6-6-4.1-1
- Motor vehicle: has the meaning set forth in Indiana Code 6-6-4.1-1
- Natural gas product: has the meaning set forth in Indiana Code 6-6-4.1-1
- Quarter: means calendar quarter. See Indiana Code 6-6-4.1-1
- Special fuel: has the meaning set forth in Indiana Code 6-6-4.1-1
(2) When imposed upon the consumption of gasoline, the tax rate is the same rate per gallon as the rate per gallon at which gasoline is taxed under IC 6-6-1.1.
(3) When imposed upon the consumption of a natural gas product or an alternative fuel, the tax rate is either of the following:
(A) The same rate per diesel gallon equivalent as the rate per gallon at which special fuel is taxed under IC 6-6-2.5, in the case of liquid natural gas.
(B) The same rate per gasoline gallon equivalent at which special fuel is taxed under IC 6-6-2.5, in the case of compressed natural gas or an alternative fuel commonly or commercially known or sold as butane or propane.
The tax shall be paid quarterly by the carrier to the department on or before the last day of the month immediately following the quarter.
(b) The amount of motor fuel consumed by a carrier in its operations on highways in Indiana is the total amount of motor fuel consumed in its entire operations within and without Indiana, multiplied by a fraction. The numerator of the fraction is the total number of miles traveled on highways in Indiana, and the denominator of the fraction is the total number of miles traveled within and without Indiana.
(c) The amount of tax that a carrier shall pay for a particular quarter under this section equals the product of the tax rate in effect for that quarter, multiplied by the amount of motor fuel consumed by the carrier in its operation on highways in Indiana and upon which the carrier has not paid tax imposed under IC 6-6-1.1, IC 6-6-2.5, or section 4.5 of this chapter (before its repeal).
(d) Subject to section 4.8 of this chapter, a carrier is entitled to a proportional use credit against the tax imposed under this section for that portion of motor fuel used to propel equipment mounted on a motor vehicle having a common reservoir for locomotion on the highway and the operation of the equipment, as determined by rule of the commissioner. An application for a proportional use credit under this subsection shall be filed on a quarterly basis on a form prescribed by the department.
As added by Acts 1982, P.L.59, SEC.1. Amended by P.L.90-1983, SEC.1; P.L.77-1985, SEC.27; P.L.59-1985, SEC.16; P.L.97-1987, SEC.38; P.L.69-1991, SEC.12; P.L.277-1993(ss), SEC.46; P.L.85-1995, SEC.31; P.L.222-1999, SEC.3; P.L.277-2013, SEC.12; P.L.218-2017, SEC.46; P.L.185-2018, SEC.7; P.L.234-2019, SEC.23.