Indiana § 6-6-4.1-14 Reciprocity

Indiana Statutes

§ 6-6-4.1-14 — Reciprocity

Indiana § 6-6-4.1-14

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 4.1Motor Carrier Fuel Tax

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Bluebook

Ind. Code § 6-6-4.1-14 (2026).

Text

(a)The commissioner or, with the commissioner's approval, the reciprocity commission created by IC 9-28-4 may enter into and become a member of the International Fuel Tax Agreement or other reciprocal agreements with the appropriate official or officials from any other state or jurisdiction under which all or any part of the requirements of the Indiana Administrative Code are waived with respect to motor carriers that use in Indiana motor fuel upon which tax has been paid to the other state or jurisdiction. An agreement may be made under this subsection only with a state or jurisdiction that grants equivalent privileges with respect to motor fuel consumed in the other state or jurisdiction and on which a tax has been paid to this state.

(b)The commissioner or, with the commissioner's app

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(a) The commissioner or, with the
commissioner's approval, the reciprocity commission created by IC 9-28-4 may enter into and become a member of the International Fuel
Tax Agreement or other reciprocal agreements with the appropriate
official or officials from any other state or jurisdiction under which all
or any part of the requirements of the Indiana Administrative Code are
waived with respect to motor carriers that use in Indiana motor fuel
upon which tax has been paid to the other state or jurisdiction. An
agreement may be made under this subsection only with a state or
jurisdiction that grants equivalent privileges with respect to motor fuel
consumed in the other state or jurisdiction and on which a tax has been
paid to this state.
(b) The commissioner or, with the commissioner's approval, the
reciprocity commission created by IC 9-28-4 may enter into the
International Registration Plan, the International Fuel Tax Agreement,
or other reciprocal agreements with the appropriate official or officials
of any other state or jurisdiction to exempt commercial motor vehicles
licensed in the other state or jurisdiction from any of the requirements
that would otherwise be imposed by this chapter, including the
requirements for trip permits, temporary authorizations, repair and
maintenance permits, and annual permits and the payment of fees for
permits and authorizations. An agreement may be made under this
subsection only with a state or jurisdiction that grants equivalent
exemptions to motor vehicles licensed in Indiana.
As added by Acts 1982, P.L.59, SEC.1. Amended by
P.L.2-1991, SEC.43; P.L.46-1994, SEC.2; P.L.129-2001,
SEC.11.