6-6-2.5-34. Supplier deduction for gallons purchased; prohibition; customer refunds; application

IN Code § 6-6-2.5-34 (2019) (N/A)
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Sec. 34. No supplier shall claim a deduction from taxable gallons for gallons actually purchased by the customer, notwithstanding that the supplier has issued a corrective credit or rebilling to a customer adjusting the tax liability. The only remedy available to a customer to offset liability for special fuel tax paid is to apply for a refund as provided by section 32(d) of this chapter.

As added by P.L.277-1993(ss), SEC.44.