in-20251126-IR-045250678NRA: DEPARTMENT OF STATE REVENUE

DEPARTMENT OF STATE REVENUE LETTER OF FINDINGS: 65-20251178 Indiana Overweight Civil Penalty  For the Year 2024 HOLDING Motor Carrier did not provide sufficient evidence to show that the civil penalty should not be assessed. Therefore, Motor Carrier’s protest is respectfully denied. ISSUE

I. Motor Vehicles – Overweight Civil Penalty.

Authority: IC 6-8.1-5-1; IC 6-8.1-1-1; IC 9-20-1-1; IC 9-20-1-2; IC 9-20-4-1; IC 9-20-18-7; IC 9-20-18-14.5; Dept. of State Revenue v. Caterpillar, Inc., 15 N.E.3d 579 (Ind. 2014); Indiana Dept. of State Revenue v. Rent-A-Center East, Inc., 963 N.E.2d 463 (Ind. 2012); Lafayette Square Amoco, Inc. v. Indiana Dept. of State Revenue, 867 N.E.2d 289 (Ind. Tax Ct. 2007). STATEMENT OF FACTS DISCUSSION Taxpayer protests the imposition of a penalty for an overweight violation of one of its commercial vehicles under IC 9-20-18-14.5(d). Taxpayer argues in its protest submission that the civil penalty should be dismissed because the prior ticket that resulted from the violation, issued in Porter County, Indiana, has already been paid. According to IC 9-20-1-1, “[e]xcept as otherwise provided in [IC Art. 9-20], a person, including a transport operator, may not operate or move upon a highway a vehicle or combination of vehicles of a size or weight exceeding the limitations provided in [IC Art. 9-20].” According to IC 9-20-1-2, the owner of a vehicle “may not cause or knowingly permit to be operated or moved upon a highway a vehicle or combination of vehicles of a size or weight exceeding the limitations provided in [IC Art. 9-20].” IC 9-20-18-14.5 authorizes the Department to impose civil penalties against motor carriers that obtain a permit under IC Art. 9-20 and violate IC Art. 9-20 (“Permit Violation Civil Penalty”) or are required, but fail, to obtain a permit under IC Art. 9-20 (“No Permit Civil Penalty”). The Department may also impose a civil penalty for vehicles or loads in excess of the size or weight limits provided in IC Art. 9-20 and for which no permit is available for the excess size or weight (“No Permit Available Civil Penalty”). IC 6-8.1-1-1 states that fees and penalties stemming from IC Art. 9-20 violations are a “listed tax.” Under IC 9-20-18-14.5(a) these listed taxes are in addition to and separate from any settlement or agreement made with a local court or political subdivision regarding the traffic stop. IC 9-20-18-7 provides defenses which taxpayers may rely on when they submit their protest to the Department. ISP cited Taxpayer’s vehicle for being 2,940 pounds overweight on a tandem axle in violation of IC 9-20-4-1. The Department imposed a “No Permit Available Civil Penalty” in accordance with IC 9-20-18-14.5(d) because Taxpayer was in excess of the legal per axle group weight. Under IC Art. 9-20, no permit is available for instances where axles are overweight. Taxpayer argues in its protest letter that the “Civil Penalty Assessment of $500 be dropped in lieu of the citation that has been paid.” The ISP ticket was issued to Taxpayer’s employee, or the driver, of the vehicle and load cited, not to Taxpayer itself. As stated in IC 9-20-18-14.5: Taxpayer did not provide any mitigating evidence to dismiss the civil penalty or lessen the penalty amount. In this case, a carrier transporting loads more than the legal weight for which no permit is available to allow for such excess weight on a tandem axle group is subject to a civil penalty; therefore, it is appropriate for Taxpayer to receive a “No Permit Available Civil Penalty” for being over the allowable weight limit on a tandem axle group. Taxpayer has not met the burden imposed under IC 6-8.1-5-1(c) of proving the proposed assessment wrong. FINDING Taxpayer’s protest is denied. August 11, 2025 Replaces Finding Document: New