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(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.
Indiana Legal Code