Introduced House Bill (H)

Authored by

DIGEST

Motor carrier fuel taxes. Provides that biodiesel fuel that is manufactured in Indiana and shipped out of state is exempt from the special fuel tax and motor carrier fuel tax. (Under current law, a refund must be claimed.) Specifies that the motor carrier fuel surcharge tax must be paid on all motor fuel and at the same time the gasoline or special fuel tax is paid instead of being paid on only taxable motor fuel using a quarterly return. Provides for a refund for taxes paid on motor fuel used in vehicles exempt from the surcharge tax. Motor carrier fuel taxes. Provides that biodiesel fuel that is manufactured in Indiana and shipped out of state is exempt from the special fuel tax and motor carrier fuel tax. (Under current law, a refund must be claimed.) Specifies that the motor carrier fuel surcharge tax must be paid on all motor fuel and at the same time the gasoline or special fuel tax is paid instead of being paid on only taxable motor fuel using a quarterly return. Provides for a refund for taxes paid on motor fuel used in vehicles exempt from the surcharge tax.