Indiana DOR Determines Motor Carrier Established Its IFTA Assessment Was Overstated

The Indiana Department of Revenue (DOR) April 12 determined in a letter ruling that Taxpayer, a motor carrier, successfully established that its excise tax assessment was overstated. Taxpayer was subject to Indiana motor carrier fuel taxes under the International Fuel Tax Agreement. Upon audit, the DOR found discrepancies between the amount of credits claimed and the amount of tax-paid gallons reported. Upon Taxpayer’s protest, the DOR found: 1) Taxpayer met its statutory burden of establishing that the original assessment was wrong; 2) the evidence indicated that the pumps were misgauged and each time Taxpayer withdrew fuel from its bulk tank, ...