Rule 45 IAC 13-3 - Leased Motor Vehicles
- § 45 IAC 13-3-1 - Applicability to leased vehicles (Repealed)
- § 45 IAC 13-3-2 - Lessor's duty to report and pay motor carrier fuel tax
- § 45 IAC 13-3-3 - Agreement between lessor and lessee for reporting and payment of tax
- § 45 IAC 13-3-4 - Identification of carrier status
- § 45 IAC 13-3-5 - Secondary liability for payment of tax
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