Indiana Form MCS-CNG-101 is a quarterly claim for refund used by qualified motor carriers to get back a portion of tax related to compressed natural gas (CNG) consumed in subject vehicles operating in Indiana. It is designed for entities that already hold a valid motor carrier fuel tax (MCFT) license or an International Fuel Tax Agreement (IFTA) license and that use CNG as fuel in their fleet. The form calculates a refund based on the taxable miles driven in Indiana and the Diesel Gallon Equivalent (DGE) of CNG consumed during the quarter, using a two-step rate calculation that first values the fuel and then applies a refund percentage. To support the figures reported, the filer must maintain detailed fuel tickets and travel logs at the business address shown on the form, because the numbers on the return must be verifiable and accurate. The document includes an attestation made under penalty of perjury that the information is true and complete, which makes it a critical compliance instrument rather than just a simple worksheet. By filing it on time each quarter and attaching any required supporting documents, eligible carriers can reduce their overall fuel tax cost for CNG-powered operations in Indiana.
Who Can Use Indiana MCS-CNG-101 Form?
Only licensees with an active MCFT license or an active IFTA license who have consumed CNG in subject vehicles in Indiana may file this refund claim. The vehicles must be subject to motor carrier fuel tax and must be powered by compressed natural gas. If your operations are based outside Indiana, you may still claim a refund, but you must provide additional documentation as described later in the form.
When And How Often To File Indiana MCS-CNG-101 Form
Refunds using this form are filed on a quarterly basis, covering three-month periods. The state sets specific due dates: the first quarter is due by April 30, the second quarter is due by July 31, the third quarter is due by October 31, and the fourth quarter is due by January 31 of the following year. For earlier periods around the implementation date, there is a special rule allowing a claim for January through June 2023 that is due July 31, but after that the standard quarterly pattern applies. The claim must be submitted within 30 days of the end of the claimed period to be considered timely, and late claims will not be paid.
Getting Started Before You Fill Indiana MCS-CNG-101 Form
Before you begin, confirm that any preprinted information on the form is correct, including your entity name, address, and identification numbers. If anything is incorrect or needs updating, you should contact the Motor Carrier Services Division using the email or phone information provided by the department rather than correcting structural details yourself. To complete the calculations, you will need two main data points for the reporting quarter: the total taxable miles traveled in Indiana by all subject CNG vehicles, and the total taxable Diesel Gallon Equivalent (DGE) of CNG consumed in those vehicles in Indiana. Make sure your internal records, such as trip sheets and fuel purchase logs, are up to date and reconciled before you start entering numbers.
How to Complete Indiana Form MCS-CNG-101
Entity Information Section
Fill out the entity information block completely and clearly, since this identifies who is claiming the refund.
- Entity Name
Enter the legal name of the business or individual that holds the relevant MCFT or IFTA license and is requesting the refund. - Address
Provide the street address where your records (fuel tickets and travel logs) are kept and where correspondence about this claim can be mailed. - City
Enter the city associated with your business address. - State
Write the two-letter postal abbreviation for the state where your address is located. - ZIP Code
Enter your full ZIP Code for mail delivery, using ZIP+4 if available. - Indiana Taxpayer Identification Number (TID)
Fill in your Indiana TID, which is the number assigned to you for state tax purposes. - Federal Employer Identification Number (FEIN)
If you are a business entity, enter your federal employer identification number here. - Social Security Number (SSN)
If the claim is being filed as an individual rather than an entity with a FEIN, enter the Social Security number of the owner in this field. - Email Address
Provide a valid email address where the department can contact you with questions or notices regarding your claim.
Claim Period Section
There is a space to specify the claim period at the top of the form.
- Claim Period – Quarter
Indicate the quarter you are claiming, such as “1st,” “2nd,” “3rd,” or “4th,” so that it clearly matches the activity period. - Claim Period – Year
Enter the calendar year that corresponds to the quarter being reported, such as 2025 or 2026.
Make sure that the quarter and year line up with the numbers you used from your mileage and fuel records for that same three-month period.
Operations Base Question
The form asks whether your operations are based outside the state of Indiana.
- Are Your Operations Based Outside Of The State Of Indiana? (Yes/No)
Check “Yes” if your main base of operations is not located in Indiana, or “No” if your operations are based in Indiana. If you answer “Yes,” you must include certified copies of your IFTA quarterly fuel tax return for the same period or periods covered by this refund claim. Attach those certified IFTA documents to support your miles and fuel data.
Line By Line Instructions For Lines 1 Through 4
The middle portion of the form uses four numbered lines to calculate the CNG refund.
- Line 1 – Total Taxable Miles Operated In Indiana
On this line, enter the total taxable miles driven in Indiana by all subject vehicles powered by CNG during the claim period. Include only miles that are taxable and only those driven within Indiana, and make sure the total matches your quarterly tax records. The department expects these miles to align with what is reported on your regular MCFT or IFTA returns. - Line 2 – Total Taxable DGE Of CNG Consumed In Indiana
On Line 2, enter the total taxable Diesel Gallon Equivalent of CNG consumed by all subject vehicles in Indiana for the same period. Convert actual CNG usage into DGE units according to your accounting method and use only taxable consumption that occurred in Indiana. - Line 3 – CNG Value Calculation
Multiply the Line 2 amount (total taxable DGE of CNG) by 0.61 and enter the result on Line 3. This step assigns a dollar value to the CNG consumed based on a fixed per-DGE rate. - Line 4 – Refund Amount Calculation
Take the figure on Line 3 and multiply it by 0.12, then enter the result on Line 4. The number on Line 4 is the calculated refund amount you are requesting for the quarter.
Double-check all multiplication and ensure the numbers flow correctly from Line 2 to Line 3 and from Line 3 to Line 4, as errors here directly affect the refund you will receive.
Signature And Certification Section
At the bottom of the form, there is a declaration that must be signed.
- Signature Of Corporate Officer Or Owner
A corporate officer, owner, or other authorized representative must sign here, certifying under penalty of perjury that the return is true, correct, and complete. - Date
Enter the date on which the authorized person signs the form, using a clear month/day/year format. - Printed Name Of Corporate Officer Or Owner
Print the full name of the person who signed, so that the department can identify the signatory. - Title
State the title or position of the individual who signed, such as “Owner,” “President,” or “Controller.” - Telephone Number
Provide a direct phone number where the signer or another knowledgeable person can be reached if the department has questions about the claim.
The certification also affirms that copies of fuel tickets and travel logs exist and are kept on file at the listed address for all fuel reported on the claim. Make sure this is true before signing.
How And Where To Submit The Form
After you have completed all required fields, attach any necessary supporting documents, especially certified IFTA returns if your operations are based outside Indiana. Confirm that the quarter and year are correct, the calculations on Lines 1 through 4 are accurate, and all entity information is complete. Then sign and date the form as indicated. Mail the completed claim to the Indiana Department of Revenue at the Motor Carrier Services address specified on the form in Indianapolis, making sure it is sent in time to meet the deadline for the applicable quarter. Keep a copy of the completed form and all supporting records in your files for your own reference and in case of audit.