Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-8-12
Refund for tax paid on gasoline purchased or used for operating a taxicab
Official textiac.iga.in.govlast amended
Sec. 12. A person is entitled to a gasoline tax refund for the operation of a taxicab if:
# (1)
the person is the purchaser of the gasoline and has paid the gasoline tax thereon; and
# (2)
the taxicab is being operated by or for the purchaser for commercial use.
(Department of State Revenue; Reg 6-6-1.1-903(7)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2328; filed Dec 12, 2023, 2:27 p.m.:
20240110-IR-045230448FRA)
Amendment history
(Department of State Revenue; Reg 6-6-1.1-903(7)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2328; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)
Source: view the official text
Nearby sections (25 sections)
- 12-8-1 · Refund to purchaser for gasoline lost or destroyed;…
- 12-8-2 · Refund to local transit systems; limitations; requisites
- 12-8-3 · Refund to local transit system; interest (Repealed)
- 12-8-4 · Refund for tax paid on gasoline purchased or used for…
- 12-8-5 · Refund for tax paid on gasoline purchased or used for…
- 12-8-6 · Refund for tax paid on gasoline purchased or used for…
- 12-8-7 · Refund for tax paid on gasoline purchased or used for…
- 12-8-8 · Refund for tax paid on gasoline purchased or used for…
- 12-8-9 · Refund for tax paid on gasoline purchased or used for…
- 12-8-10 · Refund for tax paid on gasoline purchased or used for…
- 12-8-11 · Refund for tax paid on gasoline purchased or used for other…
- 12-8-11.1 · Refund for tax paid on gasoline purchased for proportional…
- 12-8-12 · Refund for tax paid on gasoline purchased or used for…
- 12-8-12.5 · Refund for tax paid on gasoline used to create racing fuel
- 12-8-13 · Refund for tax paid on gasoline purchased or used for…
- 12-8-14 · Refund; required procedures to claim (Repealed)
- 12-8-15 · Tax credit in lieu of refund (Repealed)
- 12-8-16 · Refund or deduction; payment of tax in error; warrant;…
- 12-8-17 · Deduction in lieu of warrant for payment of refund
- 13-1-1 · "Carrier" defined
- 13-1-2 · Commercial motor vehicle defined (Repealed)
- 13-1-3 · "Motor vehicle" defined
- 13-1-4 · Vehicles designed for highway use, defined (Repealed)
- 13-1-5 · "Truck" defined
- 13-1-6 · "Road tractor" defined