45 IAC 13-5-2 - Agency relationships
Authority: IC 6-8.1-3-3
Affected: IC 6-6-4.1-6
Sec. 2.
If a party to a written lease agreement is required to report and pay the Indiana motor carrier fuel tax, but another state or jurisdiction requires a different party to the lease agreement to report and pay a similar tax, the party who reports and pays the Indiana motor carrier fuel tax is entitled to a credit or refund so long as:
(1) the written lease agreement stipulates
that an agency relationship exists between the parties for purposes of
determining whether the parties are eligible for a credit against tax;
and
(2) the parties' combined
operations under the lease agreement have satisfied the credit requirements
under IC 6-6-4.1-6.
Notes
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