§ 6-6-1.1-902.5 — Refund to rural transit system; interest

Indiana § 6-6-1.1-902.5

• Jurisdiction: Indiana
• Art. 6: MOTOR FUEL AND VEHICLE EXCISE TAXES
• Ch. 1.1: Gasoline Tax

Text

5. (a) A rural transit system is entitled to
a refund of tax paid on gasoline used for transporting persons for
compensation by means of a motor vehicle or trackless trolley.
However, the transporting must be done:
(1) within a service area that is not larger than the rural transit
system service area and the counties contiguous to that rural
transit system service area; and
(2) under a written contract between the rural transit system and
the county providers within the service area that meets the
requirements prescribed by the department.
(b) If a refund is not issued within ninety (90) days of filing of the
verified statement and all supplemental information required by section
904.1 of this chapter, the department shall pay interest at the rate
established by IC 6-8.1-10-1(c) computed from the date of filing of the
refund application until a date determined by the administrator that
does not precede by more than thirty (30) days the date on which the
refund is made.

Legislative History

As added by P.L.45-1994, SEC.1. Amended by P.L.2-1995, SEC.34; P.L.234-2019, SEC.20.