Indiana Statutes
§ 6-2.5-6-13 — Refund; grounds
Indiana § 6-2.5-6-13
This text of Indiana § 6-2.5-6-13 (Refund; grounds) is published on Counsel Stack Legal Research, covering Indiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Ind. Code § 6-2.5-6-13 (2026).
Text
(a)Except as provided in subsection (b), a
person is entitled to a refund from the department if:
(1)a retail merchant erroneously or illegally collects state gross
retail or use taxes under this article from the person;
(2)the retail merchant remits the taxes to the department;
(3)the retail merchant does not refund the taxes to the person;
and
(4)the person properly applies for the refund under the refund
provisions contained in IC 6-8.1-9.
(b)A person is not entitled to a refund from the department on any
state gross retail tax paid on the purchase or lease of a motor vehicle if
the motor vehicle was purchased or leased for sharing on a peer to peer
vehicle sharing program (as defined in IC 24-4-9.2-4).
As added by Acts 1980, P.L.52, SEC.1. Amended by
P.L.19-1986, SEC.11; P.L.269-
Free access — add to your briefcase to read the full text and ask questions with AI
Related
Carroll County Rural Electric Membership Corp. v. Indiana Department of State Revenue
733 N.E.2d 44 (Indiana Tax Court, 2000)
Nearby Sections
15
§ 6-1.1-1-1
Applicability§ 6-1.1-1-1.5
"Assessing official"§ 6-1.1-1-10
"Person"§ 6-1.1-1-11
"Personal property"§ 6-1.1-1-12
"Political subdivision"§ 6-1.1-1-13
Repealed§ 6-1.1-1-14
"Property taxation"§ 6-1.1-1-15
"Real property"§ 6-1.1-1-16
"School corporation"§ 6-1.1-1-17
"Special assessment"§ 6-1.1-1-18
"State agency"§ 6-1.1-1-19
"Tangible property"§ 6-1.1-1-2
"Assessment date"§ 6-1.1-1-20
"Taxing district"§ 6-1.1-1-21
"Taxing unit"Cite This Page — Counsel Stack
Bluebook (online)
Indiana § 6-2.5-6-13, Counsel Stack Legal Research, https://law.counselstack.com/statute/in/6-2.5-6-13.