§ 6-6-1.1-904.1 — Refund; required procedures

Indiana § 6-6-1.1-904.1

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

Text

1. (a) To claim a refund under section
902, 902.5, or 903, of this chapter, a person must present to the
administrator a statement that contains a written verification that it is
made under penalties of perjury and that sets forth the total amount of
gasoline purchased and used for purposes other than propelling a motor
vehicle on an Indiana public highway. The statement must be filed by
April 15 of the year succeeding three (3) years after the date the
gasoline was purchased, and it must be accompanied by the original
invoice or a certified copy of the original invoice. Such a copy must be
certified by the supplier on forms prescribed by the administrator. In
addition, the original invoice or certified copy must show either:
(1) that payment for the purchase has been made and the amount
of tax paid on the purchase; or
(2) that the gasoline was charged to a credit card approved by the
administrator under procedures designed to assure the state will
not be liable for the credit card charges if the claimant does not
pay for the purchases.
(b) The administrator may make any investigations the administrator
considers necessary before refunding the gasoline taxes to the
consumer.

Legislative History

As added by P.L.1-1991, SEC.60. Amended by P.L.45-1994, SEC.2.