Indiana DOR Determines Motor Carrier Couldn’t Be Penalized for Violating Oversize Permit It Didn’t Obtain

The Indiana Department of Revenue (DOR) July 1 determined in a letter ruling that Taxpayer, a motor carrier based outside of Indiana, must only be assessed for a no permit civil penalty and not for a permit violation penalty. Taxpayer transported cargo in Indiana. The DOR issued a proposed excise tax assessment for two oversize/overweight civil penalties for failing to obtain a permit and violating the terms of the permit. Taxpayer protested the imposition of two civil penalties. The DOR found that: 1) it appropriately imposed a no permit civil penalty because Taxpayer didn’t obtain a permit before transporting cargo; ...