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

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Terms Used In Indiana Code 6-6-12-6

  • carrier: has the meaning set forth in Indiana Code 6-6-12-3
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
(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.