6-2.5-3.5-25. Exempt transactions; refunds; procedures

IN Code § 6-2.5-3.5-25 (2019) (N/A)
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Sec. 25. If a sale of gasoline is exempt from the gasoline use tax, the person that pays the tax to the retail merchant may file a claim for refund with the department. The person must file the claim on the form, in the manner, and with the supporting documentation, prescribed by the department. If a person properly files a claim for refund, the department shall refund to the person the gasoline use tax collected with respect to the exempt transaction.

As added by P.L.227-2013, SEC.1.