Indiana § 6-6-2.5-32 Refunds; circumstances; claims; investigations

Indiana Statutes

§ 6-6-2.5-32 — Refunds; circumstances; claims; investigations

Indiana § 6-6-2.5-32

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 2.5Special Fuel Tax

This text of Indiana § 6-6-2.5-32 (Refunds; circumstances; claims; investigations) 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 § 6-6-2.5-32 (2026).

Text

(a)Special fuel tax that has been collected by a supplier on special fuel used for an exempt purpose, including section 30(a)(4) through 30(a)(7) of this chapter and pretaxed exempt fuel under section 30(a)(8) of this chapter, but which was not dyed or marked, or both, in accordance with section 31 of this chapter, shall be refunded by the department to the user or the user's assignee under rules adopted by the department, in accordance with subsection (c), upon presentation of proof of exempt use by the end user in the form that the department prescribes. A person that claims a refund under section 32.7 of this chapter for special fuel tax collected on compressed natural gas product may not claim a refund under this subsection for the same special fuel tax.

(b)Special fuel tax that has

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(a) Special fuel tax that has been collected by
a supplier on special fuel used for an exempt purpose, including section
30(a)(4) through 30(a)(7) of this chapter and pretaxed exempt fuel
under section 30(a)(8) of this chapter, but which was not dyed or
marked, or both, in accordance with section 31 of this chapter, shall be
refunded by the department to the user or the user's assignee under
rules adopted by the department, in accordance with subsection (c),
upon presentation of proof of exempt use by the end user in the form
that the department prescribes. A person that claims a refund under
section 32.7 of this chapter for special fuel tax collected on compressed
natural gas product may not claim a refund under this subsection for
the same special fuel tax.
(b) Special fuel tax that has been collected by a supplier on special
fuel that was removed from a terminal or refinery for delivery in
Indiana, and was exported by a licensed exporter shall be refunded by
the department to the licensed exporter in accordance with subsection
(c), upon presentation of proof of export in the form that the
department prescribes.
(c) Special fuel tax that has been erroneously paid by a person shall
be refunded by the department in accordance with subsection (d).
(d) To claim a refund under subsections (a) through (c), a person
must present to the department a statement that contains a written
verification that the claim is made under penalties of perjury and lists
the total amount of special fuel purchased and used for non-highway
purposes. The claim must be filed not more than three (3) years after
the date the special fuel was purchased. The statement must show that
payment for the purchase has been made and the amount of tax paid on
the purchase has been remitted.
(e) The department may make any investigations it considers
necessary before refunding the special fuel tax to a person.