in-20241016-IR-045240387FNA: The Department of State Revenue (department) is soliciting public comment on adding rules at 45 IAC 22 concerning applying civil penalties to oversize-overweight violations. The department seeks comment on the affected citations listed and any other provisions of Title 45 that may be affected by this rulemaking.

Notice of First Public Comment Period LSA Document #24-387 Sec. 1. As used in this article, "violation" refers to a civil penalty assessed to a carrier by the department of state revenue under IC 9-20-18-14.5. Sec. 2. (a) The following schedule applies to a penalty assessed to a carrier by the department of state revenue (department) under IC 9-20-18-14.5(b): (b) The following schedule applies to a penalty assessed to a carrier by the department under IC 9-20-18-14.5(c): (c) If a carrier has no violations during a consecutive three hundred sixty-five (365) calendar day period, the penalty count for the carrier will reset and the carrier will receive a warning letter as the next penalty by the department under IC 9-20-18-14.5. Sec. 3. When making an assessment of a penalty under section 2 of this rule, the following apply: Sec. 4. (a) If a carrier protests a civil penalty assessment made by the department of state revenue (department) under section 2 of this rule, the carrier may raise any of the defenses found in IC 9-20-18-7(c) as a defense to the civil penalty. The carrier bears the burden of demonstrating the applicability of a defense. (b) If a carrier protests a civil penalty assessment made by the department under section 2 of this rule, the department may adjust the amount of the civil penalty downward to reflect mitigating factors, including the following: (c) The amount of a civil penalty may not be adjusted downward under subsection (b) if any of the aggravating factors in section 3 of this rule apply to the carrier. Sec. 5. (a) If a carrier protests a civil penalty assessment made by the department of state revenue (department) under section 2 of this rule, the department may adjust the amount of the civil penalty upward to reflect aggravating factors, including the following: (b) If aggravating factors are identified, the department may adjust a civil penalty amount up to the highest amount provided under IC 9-20-18-14.5(b) and IC 9-20-18-14.5(c).