§ 31-36-1-14

In the absence of adequate records or other evidence satisfactory to the administrator, showing the number of miles operated by a motor carrier’s qualified motor vehicles per gallon of motor fuel, the motor vehicle shall be deemed to have consumed one gallon of motor fuel for each four (4) miles operated, as prescribed by the International Fuel Tax Agreement. History of Section.P.L. 1981, ch. 220, § 1; P.L. 2006, ch. 246, art. 22, § 1.