Indiana § 6-6-1.1-901 Refund to purchaser for gasoline lost or destroyed; limitations;
requisites; distributor excepted

Indiana Statutes

§ 6-6-1.1-901 — Refund to purchaser for gasoline lost or destroyed; limitations; requisites; distributor excepted

Indiana § 6-6-1.1-901

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 1.1Gasoline Tax

This text of Indiana § 6-6-1.1-901 (Refund to purchaser for gasoline lost or destroyed; limitations; requisites; distributor excepted) 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 § 6-6-1.1-901 (2026).

Text

A person, except a distributor, who has purchased gasoline in Indiana and has paid the tax imposed on it by this chapter is entitled to a refund (without interest) of the amount of tax paid on gasoline in excess of one hundred (100) gallons which is lost or destroyed, except by evaporation, shrinkage, or unknown cause, while he owns it. To obtain the refund, the person:

(1)must, within five (5) days after the loss or destruction is discovered, notify the administrator in writing of the amount of gasoline lost or destroyed; and

(2)must, within sixty (60) days after notice is given, file with the administrator an affidavit that is sworn to by the person having custody of the gasoline at the time of loss or destruction and that sets forth in full the circumstances and amount of the loss or

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A person, except a distributor, who has
purchased gasoline in Indiana and has paid the tax imposed on it by
this chapter is entitled to a refund (without interest) of the amount of
tax paid on gasoline in excess of one hundred (100) gallons which is
lost or destroyed, except by evaporation, shrinkage, or unknown cause,
while he owns it. To obtain the refund, the person:
(1) must, within five (5) days after the loss or destruction is
discovered, notify the administrator in writing of the amount of
gasoline lost or destroyed; and
(2) must, within sixty (60) days after notice is given, file with the
administrator an affidavit that is sworn to by the person having
custody of the gasoline at the time of loss or destruction and that
sets forth in full the circumstances and amount of the loss or
destruction and any other information the administrator may
require.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,
P.L.51, SEC.40; Acts 1981, P.L.93, SEC.3.