Ind. Code § 6-6-12-1 Applicability
Sec. 1. This chapter applies to a carrier that is taxed on the consumption of motor fuel under IC 6-6-4.1.
As added by P.L.277-2013, SEC.14.
Ind. Code ch. 6-6-12
Ind. Code ch. 6-6-12
in effectInd. Code § 6-6-12-2 Applicable after 2013
Sec. 2. This chapter applies to road taxes paid after December 31, 2013.
As added by P.L.277-2013, SEC.14.
Ind. Code § 6-6-12-3 "Carrier"
Sec. 3. As used in this chapter, "carrier" has the meaning set forth in IC 6-6-4.1-1(a).
As added by P.L.277-2013, SEC.14.
Ind. Code § 6-6-12-4 "Road tax"
Sec. 4. As used in this chapter, "road tax" means any of the following:
(1) The gasoline tax (IC 6-6-1.1).
(2) The special fuel tax (IC 6-6-2.5).
(3) The motor carrier fuel tax (IC 6-6-4.1).
As added by P.L.277-2013, SEC.14.
Ind. Code § 6-6-12-5 Tax credit claim
Sec. 5. (a) Before July 1, 2014, a carrier that consumes compressed natural gas to propel a vehicle described in IC 6-6-4.1-2(a) may claim a credit against the road taxes imposed upon the carrier's consumption of compressed natural gas in the previous state fiscal year.
(b) After June 30, 2014, a carrier that consumes compressed natural gas to propel a vehicle described in IC 6-6-4.1-2(a) may claim a credit against the road taxes imposed upon the carrier's consumption of compressed natural gas in the previous calendar quarter. A carrier must claim the credit in the manner prescribed under section 7 of this chapter before the following due dates:
(1) October 30 in 2014 and each year thereafter.
(2) January 30 in 2015 and each year thereafter.
(3) April 30 in 2015 and each year thereafter.
(4) July 30 in 2015 and each year thereafter.
As added by P.L.277-2013, SEC.14. Amended by P.L.212-2014, SEC.7.
Ind. Code § 6-6-12-6 Tax credit amount
Sec. 6. The amount of a credit allowed under this chapter is equal to twelve percent (12%) of the road taxes imposed upon the carrier's consumption of compressed natural gas in:
(1) the previous state fiscal year for compressed natural gas consumed before July 1, 2014; or
(2) the previous calendar quarter for compressed natural gas consumed after June 30, 2014.
As added by P.L.277-2013, SEC.14. Amended by P.L.212-2014, SEC.8.
Ind. Code § 6-6-12-7 Procedure for claiming credit
Sec. 7. A carrier must claim the credit on a form and in the manner prescribed by the department of state revenue.
As added by P.L.277-2013, SEC.14.
Ind. Code § 6-6-12-8 Refundable credit
Sec. 8. A credit allowed under this chapter is refundable. Credits refunded under this section are payable from the motor vehicle highway account established under IC 8-14-1.
As added by P.L.277-2013, SEC.14.
Ind. Code § 6-6-12-9 False statement; fraudulent fuel receipts; penalties
Sec. 9. A person who knowingly makes a false statement or knowingly presents a fraudulent receipt for the payment of a road tax for the purpose of:
(1) obtaining;
(2) attempting to obtain; or
(3) assisting any other person to obtain or attempt to obtain;
a credit under this chapter commits a Class C infraction.
As added by P.L.277-2013, SEC.14.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://iga.in.gov/laws/2026/ic/titles/6Fetched: 10/17/2026