§ 6-6-4.1-14.5 — Agreements; limitations; transmittals

Indiana § 6-6-4.1-14.5

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 4.1: Motor Carrier Fuel Tax

Text

5. (a) The International Fuel Tax Agreement
and any other agreement authorized under IC 6-6, IC 6-8.1, or IC 9-28
shall be limited to the following matters:
(1) Determining the base state for users.
(2) Specifying records requirements for users.
(3) Specifying audit procedures.
(4) Exchanging information.
(5) Defining persons eligible for tax licensing.
(6) Defining qualified motor vehicles.
(7) Determining if bonding is required.
(8) Specifying reporting requirements and periods, including the
following:
(A) Establishing uniform penalties and interest rates for late
reporting.
(B) Determining methods for collecting and forwarding motor
fuel taxes, special fuel taxes, and penalties to another state or
jurisdiction.
(9) Any other provisions designed to facilitate the administration
of the agreement.
(b) The International Fuel Tax Agreement and any other agreement
authorized under IC 6-6, IC 6-8.1, or IC 9-28 do not limit the authority
of the general assembly to do any of the following:
(1) Determine whether to impose a tax.
(2) Determine tax rates.
(3) Define tax exemptions or deductions.
(4) Determine what constitutes a taxable event that results in the
imposition of a tax.
(5) Determine any other matters related to the powers described
in subdivisions (1) through (4).
(c) If:
(1) Indiana becomes a member of the International Fuel Tax
Agreement;
(2) another member jurisdiction of the International Fuel Tax
Agreement nets all of its International Fuel Tax Agreement
returns received in a month according to the terms of the
International Fuel Tax Agreement; and
(3) the overall result of the netting is that:
(A) more of the tax prescribed in section 4 of this chapter or
section 4.5 of this chapter (before its repeal) was collected and
will be transmitted to the department; or
(B) more of the tax prescribed in IC 6-6-1.1 or IC 6-6-2.5 must
be refunded to carriers and will be transmitted from the
department;
the transmittal described in subdivision (3) shall be done through the
International Fuel Tax Agreement Clearinghouse or its successor
program according to the terms of the International Fuel Tax
Agreement.
(d) The funds received or requested as part of a transmittal
described in subsection (c) shall be deposited or credited in the
following manner:
(1) A transmittal to the department from a member jurisdiction of
the International Fuel Tax Agreement of a collection of the tax
prescribed in section 4 of this chapter or section 4.5 of this
chapter (before its repeal) from carriers based in that member
jurisdiction shall be deposited in the manner prescribed in section
5 of this chapter.
(2) A request to the department from a member jurisdiction of the
International Fuel Tax Agreement of amounts of the tax
prescribed in IC 6-6-1.1 or IC 6-6-2.5 to be refunded to carriers
based in that member jurisdiction shall be credited in the manner
prescribed in IC 6-6-1.1-803.

Legislative History

As added by P.L.129-2001, SEC.12. Amended by P.L.185-2018, SEC.15.