Indiana Administrative Code — Title 45 (Dept. of State Revenue)
45 IAC 12-8-2
Refund to local transit systems; limitations; requisites
Sec. 2. (a) A local transit system is entitled to a refund of tax paid on gasoline used in its operations along highways in Indiana.
(b) For purposes of this section, a "local transit system" is a municipally owned or contracted common carrier that transports persons within
the corporate limits of a municipality, or within the corporate limits and not more than five (5) miles beyond the corporate limits of a municipality,
all of which are in Indiana.
(c) For purposes of subsection (b), "common carrier" means a person that holds themself out to the general public to engage in the
transportation by motor vehicle of persons for compensation, whether over regular or irregular routes.
(d) For purposes of this section, "use" has the meaning as provided in 45 IAC 12-1-17(a)(3).
Amendment history
(Department of State Revenue; Reg 6-6-1.1-902(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2326; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR- 045230448FRA)
Source: view the official text
Nearby sections (25 sections)
- 12-5-5 · Monthly payment of tax due; due date
- 12-5-6 · Monthly payment of tax due; identification of tax attributable…
- 12-5-7 · Purchaser other than licensed distributor; same reports;…
- 12-5-8 · Discontinuance, sale or transfer of distributor's business;…
- 12-5-9 · Discontinuance, sale or transfer of distributor's business;…
- 12-5-10 · Sale or transfer of distributor's business; liability of…
- 12-6-1 · Monthly accounting of all gasoline delivered to, or withdrawn…
- 12-7-1 · Deduction for exempted gasoline
- 12-7-2 · Sale or exchange agreement; deduction
- 12-7-3 · Sale of tax exempt gasoline; deduction
- 12-7-4 · Deduction for evaporation, shrinkage, losses, and tax related…
- 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- 12-8-3 · Refund to local transit system; interest (Repealed)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