Daily Tax Report: State

Indiana DOR Determines Motor Carrier Inappropriately Assessed for Permit Violation Penalty, Partly Sustains Protest

Dec. 2, 2019, 10:43 PM

The Indiana Department of Revenue (DOR) Nov. 27 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;...

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