Notice posted: February 14, 2025
When determining whether to eliminate or reduce an assessed civil penalty, either during settlement negotiations, upon protest, or after a protest has been submitted, the Indiana Department of Revenue (DOR) may consider certain defenses and other mitigating factors, including:
- The good faith efforts to comply or prevent the violation.
- Cooperation by the carrier with the department during the investigation process.
- The carrier's history of compliance.
- Remedial or corrective actions taken by the carrier.
- The extent to which the vehicle was overweight.
- Whether the carrier did not have access to, or control of, the load when it was loaded.
- Whether, despite exercising due diligence, the carrier did not know, or could not have known, a permit was required.
- Whether, despite exercising due diligence, the carrier did not know, or could not have known, the vehicle was oversize or overweight at the time of inspection by the Indiana state police.
- Whether the civil penalty will result in financial hardship.
- The carrier does not have a history of oversize-overweight civil penalties.
DOR’s assessment is presumed to be correct. The Carrier bears the burden to establish and document the existence of any defense or mitigating factors. Any Carrier that wishes to object to the issuance or the amount of civil penalties may submit to the DOR any documentation or make any argument it believes should be taken into consideration to mitigate the civil penalty. DOR reserves the right to request additional documentation. DOR will not consider a defense or mitigating factor if the Carrier fails to provide any requested documentation.