Indiana § 6-6-2.5-32.7 Refund of special fuel tax; compressed natural gas product fuel station;
computation; collection allowance

Indiana Statutes

§ 6-6-2.5-32.7 — Refund of special fuel tax; compressed natural gas product fuel station; computation; collection allowance

Indiana § 6-6-2.5-32.7

Art. 6MOTOR FUEL AND VEHICLE EXCISE TAXES

Ch. 2.5Special Fuel Tax

This text of Indiana § 6-6-2.5-32.7 (Refund of special fuel tax; compressed natural gas product fuel station; computation; collection allowance) 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 § 6-6-2.5-32.7 (2026).

Text

7.

(a)A person is entitled to a quarterly refund of the special fuel tax paid under this chapter on the difference between the amount of special fuel purchased by a compressed natural gas product fuel station and the amount of compressed natural gas product produced and sold by the compressed natural gas product fuel station. The refund amount is in addition to the collection allowance the person may receive under section 37 of this chapter. A person that claims a refund under section 32 of this chapter for special fuel tax may not claim a refund under this section for the same special fuel tax.

(b)To qualify for a quarterly refund under this section, a person shall submit to the department a statement that contains a written verification that the claim is made under penalties of perjury

Free access — add to your briefcase to read the full text and ask questions with AI

7. (a) A person is entitled to a quarterly
refund of the special fuel tax paid under this chapter on the difference
between the amount of special fuel purchased by a compressed natural
gas product fuel station and the amount of compressed natural gas
product produced and sold by the compressed natural gas product fuel
station. The refund amount is in addition to the collection allowance
the person may receive under section 37 of this chapter. A person that
claims a refund under section 32 of this chapter for special fuel tax may
not claim a refund under this section for the same special fuel tax.
(b) To qualify for a quarterly refund under this section, a person
shall submit 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 natural gas purchased and the total amount of
compressed natural gas for which the person claims a refund. The
claim must be filed not later than the end of the third month following
the end of the calendar quarter the compressed natural gas qualified for
a special fuel tax refund under subsection (a). No interest may be paid
on a refund made under this section.
(c) A refund claim must be in the form prescribed by the department
and include any information reasonably requested by the department.
(d) The department may make any investigations it considers
necessary before refunding the tax to a person.