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Indiana DOR Eases Some Motor Carrier Requirements

Dated Apr. 1, 2020

SUMMARY BY TAX ANALYSTS

The Indiana Department of Revenue announced that it would temporarily suspend some motor carrier requirements, including allowing an out-of-state vehicle to travel through Indiana as part of COVID-19 relief efforts without registering with the International Fuel Tax Agreement (IFTA) and International Registration Plan.

First-quarter motor carrier fuel tax returns for Indiana vehicles licensed under the IFTA are now due by May 31, 2020.

Intrastate Motor Carriers, International Registration Plan, Base Plate Registrations, and International Fuel Tax Agreement Waivers in Response to COVID-19

March 31, 2020

On March 6, 2020, Governor Eric J. Holcomb issued Executive Order 20-02 declaring a public health disaster emergency in Indiana due to the Novel Coronavirus (COVID-19). Furthermore, on March 23, 2020, Governor Holcomb issued Executive Order 20-09, automatically extending the expiration of any state agency-issued license, certification or permit that has expired or is set to expire during the public health emergency, to Friday, May 22, 2020. In support of these declarations, the Indiana Department of Revenue (DOR) exercises its authority under Indiana Code 6-8.1, 6-6-4.1, and 9-18.1-13 to immediately waive DOR's Motor Carrier Services Division (MCS) following requirements:

1. Intrastate Motor Carriers not based in Indiana — The requirement that such Motor Carriers obtain a trip permit or be registered with the International Registration Plan (IRP) and International Fuel Tax Agreement (IFTA) prior to entering Indiana is temporarily waived. Upon request by law enforcement, vehicles exempted under this waiver must produce evidence sufficient to establish that their loads are limited to food, goods, medical supplies, other equipment, or for similar purposes to address the public health threat posed by COVID-19. This waiver shall expire on May 22, 2020.

2. Indiana based IRP registrations and intrastate baseplate registrations (BPR) — DOR issued IRP and BPR annual registrations that will expire on March 31, 2020 or April 30, 2020, are extended until May 31, 2020. In addition, an Indiana based IRP or BPR registrant may delay a registration renewal and/or payment for registrations effective May 1, 2020 until May 31, 2020, or a later date should the Governor specifically declare that the COVID-19 public health disaster requires a further extension pertaining to licenses, credentials, or permits issued by the state. Any delayed IRP renewal registrations and/or payments must have an effective renewed IRP registration submitted to DOR by June 1, 2020. Roadside enforcement should refrain from the issuance of citations to registrants for failure to produce an IRP cab card or producing an IRP cab card that expires between and including March 31, 2020, and June 30, 2020.

3. Indiana based IFTA licensees — IFTA licensees that file quarterly motor carrier fuel tax returns may delay the first quarter's return normally due April 30, 2020 to May 31, 2020. In addition, in accordance with IFTA's recommendation, DOR waives the requirements to display or possess IFTA credentials until May 22, 2020. Roadside enforcement should refrain from the issuance of citations to licensees for failure to display an IFTA decal or possessing an IFTA cab card between and including March 22, 2020, and June 30, 2020.

This waiver does not imply or grant an exception to any federal laws administered by the Federal Motor Carrier Safety Administration, U.S. Department of Transportation, or other state laws regarding the reporting, registration, or operation of commercial motor vehicles. This waiver does not apply to any requirement not specifically listed above, including safety and insurance requirements. Motor Carriers that have an out-of-service order in effect cannot take advantage of this waiver.

In-person customer services are currently suspended due to the COVID-19 health emergency. However, MCS customer service team members are continuing to provide support by phone and email, Monday through Friday, 8 a.m. - 4:30 p.m. EDT. Any registrant or licensee that wishes to renew their MCS issued credentials or process other credentialing transactions may continue to do so despite the extension. For assistance, Motor Carriers may call 317-615-7200 or visit DOR's MCS website at https://motorcarrier.dor.in.gov/loginHome.html to take advantage of online services available. Additionally for further information and developments on Indiana's Novel Coronavirus Response, please visit: https://coronavirus.in.gov/.

Sincerely,

Robert J. Grennes, Jr., Commissioner
Indiana Department of Revenue

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