Is the Indiana Toll Road a Publicly Maintained Highway?

Indiana imposes a motor carrier fuel tax on certain commercial motor vehicles (e.g., semitrucks) that access and drive on Hoosier roads.  Currently under advisement before the Indiana Tax Court is B.L. Reever Transport, Inc., et al. v. Indiana Department of Revenue, Case No. 20T-TA-00009, which challenges whether the Indiana Toll Road is a public maintained highway for purposes of the motor carrier fuel tax.  The case summary and pleadings are available via Case Search - MyCase (in.gov). 

This article was submitted by Zia Mollasbashy, KPMG LLP. If you would like to submit content or write an article for the Tax Section, please email iba@indybar.org to the attention of the Digital Marketing Coordinator.

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