Information for Indiana Intrastate Fuel Tax Customers
The Indiana Department of Revenue (DOR) would like to inform customers of recent legislative changes (House Enrolled Act (HEA) 1050) affecting intrastate fuel tax registrations, decal display, and quarterly tax returns. View the Intrastate Notice and chart to determine your specific requirements effective July 1, 2023.
2023 Indiana IFTA Decals
February 10, 2023
Decals for International Fuel Tax Agreement (IFTA) customers who renewed their fuel tax license before Jan. 20, 2023, have shipped. If you renewed or requested additional decals after this date, your decals will be shipped and are expected to be distributed by mid-March.
Electronic Logging Devices
The Federal Motor Carrier Safety Administration (FMCSA) recently removed three Electronic Logging Devices (ELDs) from the Registered Devices List. The FMCSA links below contain details for each revoked ELD and steps to take if your device is not compliant.
The federally mandated electronic logging device (ELD) rule makes tracking, managing and sharing driving records with law enforcement more straightforward and faster. However, most ELDs fall short when it comes to paying and documenting fuel taxes and IRP. See DOR’s guidance on ELDs and audit tips to help ensure you keep accurate records.
MCFT and Special Fuel Tax Rates
From July 1, 2023 to June 30, 2024, the Motor Carrier Fuel Tax (MCFT) rate is $0.57 per gallon of special fuel or alternative fuel, and $0.34 per gallon of gasoline, consumed by a carrier in its operations on highways in Indiana.
From July 1, 2023 to June 30, 2024, the Special Fuel tax rate is $0.57 per gallon.
Oversize/Overweight (OSW) Civil Penalties
See information on OSW Civil penalties. Settlement agreements may be available by contacting the DOR’s Legal Division at OSWsettlement@dor.in.gov. Initiating settlement negotiations with DOR does not remove a customer’s right to protest within 60 days of the date of the proposed assessment letter.
See information on the defenses and mitigating factors DOR may consider in determining whether to eliminate or reduce an assessed civil penalty during settlement negotiations or a protest.
Updated Procedures for Proposed Assessment or Claim for Refund Protests
Motor carriers seeking to protest a proposed assessment or make a claim for refund shall do so in accordance with DOR procedures for appeals.
2022 Unified Carrier Registration (UCR) Now Open
Carriers, leasing companies, brokers and freight forwarders are required to pay UCR fees annually. Registration for the 2022 UCR registration year opened on October 1. Fees can be found on UCR's webpage. Register and pay online using Google Chrome.
Microsoft is in the process of retiring its Internet Explorer (IE) web browser. Our MCS IT team has been hard at work updating our systems to prepare for this change and making our system compatible with Microsoft’s new Edge browser.
You cannot access the MCS transaction system using Internet Explorer.
Current IE users will need to access the system using one of the three compatible browsers: Google Chrome, Mozilla Firefox or Microsoft Edge. DOR recommends that users download and install or update their compatible browser of choice (as needed) before their next visit to our transaction system. To install one of these browsers, click on the browser’s name (above) or refer to the requirement instructions.
Customer Service Appointment Update
Appointments at the MCS Customer Service Center are required to open new IRP or IFTA accounts. Schedule an appointment online or by calling 317-615-7200, Monday through Friday, 8 a.m. – 4:30 p.m. ET. Walk-in service for other motor carrier transactions is available during normal business hours.
Indiana Oversize Overweight Permitting System Update
For permits to route and process properly and to keep you in the system, users should have only one tab open at one time. Other tabs may open during the permitting process to show reference information. You will need to close these tabs when you are finished reviewing the information and return to the original tab to complete the permit application. For more information on using the system, refer to the comprehensive user guide and other resources.