§ 6-8.1-3-14 — Motor fuel taxes; apportionment on allocation basis; reciprocal agreements; International Fuel Tax Agreement

Indiana § 6-8.1-3-14

• Jurisdiction: Indiana
• Art. 8.1: DEPARTMENT OF STATE REVENUE; TAX
• Ch. 3: Duties, Powers, and Responsibilities

Text

(a) The department, on behalf of the state,
may enter into and become a member of the International Fuel Tax
Agreement or other reciprocal agreements providing for the imposition
of motor fuel taxes on an apportionment or allocation basis with the
proper authority of any state, any commonwealth, the District of
Columbia, a state or province of a foreign country, or a territory or
possession of either the United States or of a foreign country.
(b) The department may adopt rules under IC 4-22-2 to carry out
and enforce the provisions of the International Fuel Tax Agreement or
any other agreement entered into under this section.
(c) If the department enters into the International Fuel Tax
Agreement or into any other agreement under this chapter, and if the
provisions set forth in that agreement or other agreements:
(1) are different from provisions prescribed by an Indiana statute,
then the provisions of the Indiana statute prevail; and
(2) are different from provisions prescribed by the Indiana
Administrative Code, then the provisions of the agreement
prevail.
This subsection does not affect the operation of IC 6-6-4.1-22, IC 6-6-4.1-23, IC 6-6-4.1-24, IC 6-6-4.1-25, or IC 6-6-4.1-26.
(d) This section constitutes complete authority for the imposition of
motor fuel taxes upon an apportionment or allocation basis without
reference to or application of any other statutes of this state.

Legislative History

As added by P.L.106-1987, SEC.1. Amended by P.L.129-2001, SEC.20.