Indiana Statutes
§ 6-6-4.1-11 — Pooled services; joint reports; calculation of tax; contents of reports
Indiana § 6-6-4.1-11
This text of Indiana § 6-6-4.1-11 (Pooled services; joint reports; calculation of tax; contents of reports) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-6-4.1-11 (2026).
Text
(a)In lieu of filing individual reports under
section 10 of this chapter, two (2) or more carriers regularly engaged
in the transportation of passengers on through buses and through
tickets in pooled service may make joint reports of their operations in
Indiana. The tax imposed by this chapter shall be calculated on the
basis of the joint reports as though the carriers were a single carrier.
The carriers making the reports are jointly and severally liable for the
tax.
(b)Joint reports made under subsection (a) must show the total
number of miles traveled in Indiana and the total number of gallons of
motor fuel purchased in Indiana by the reporting carriers. Credits or
refunds to which the carriers making a joint return are entitled are not
allowed as credits or refunds to any other carri
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Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-6-4.1-11, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-6-4.1-11.