§ 6-6-2.5-65 — Shipping documents; violations; impoundment, seizure, and sale of vehicle; evidence; release

Indiana § 6-6-2.5-65

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 2.5: Special Fuel Tax

Text

(a) If a person is found operating a motor
vehicle in violation of section 40(b), 40(c), or 62(e) of this chapter, the
vehicle and its cargo is subject to impoundment, seizure, and
subsequent sale, in accordance with IC 6-8.1. The failure of the
operator of a motor vehicle to have on-board when loaded a
terminal-issued bill of lading with a destination state machine printed
on its face or which fails to meet the descriptive annotation
requirements in section 40(b), 41(g)(2), 41(g)(3), or 62(e) of this
chapter, whichever may apply, shall be presumptive evidence of a
violation sufficient to warrant impoundment and seizure of the vehicle
and its cargo.
(b) After a person:
(1) is found in violation of section 62(c) of this chapter; and
(2) pays the tax due to the state;
the department shall issue a release to the person. The release must
permit the dyed or marked special fuel, or both, that is the subject of
the violation to be consumed on Indiana public highways within a
grace period of twenty-four (24) hours after the time that the release is
issued. After the grace period expires, the person shall be considered
in violation of section 62(c) of this chapter if the person or the person's
agent operates or maintains the same motor vehicle on an Indiana
public highway with special fuel containing dye or a marker, or both.

Legislative History

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994, SEC.36; P.L.85-1995, SEC.28; P.L.61-1996, SEC.6.