Exempt transactions; refunds; procedures

Official textiga.in.govlast amended 2013

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.

Amendment history

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

Source: view the official text

Nearby sections (25 sections)

6-2.5-3.5-13 · "Unit"
6-2.5-3.5-14 · "Use tax rate"
6-2.5-3.5-15 · Monthly notice of the gasoline use tax rate
6-2.5-3.5-16 · Remittance of gasoline use tax to the department
6-2.5-3.5-17 · Permit to receive gasoline without paying the gasoline…
6-2.5-3.5-18 · Bond associated with a permit
6-2.5-3.5-19 · Collection of gasoline use tax
6-2.5-3.5-20 · Remittance of gasoline use tax; reporting
6-2.5-3.5-21 · Invoicing; sales to exempt purchasers
6-2.5-3.5-22 · Purchases or shipments of gasoline to or from locations…
6-2.5-3.5-23 · Consequences for failure to pay and failure to file
6-2.5-3.5-24 · Display of price
6-2.5-3.5-25 · Exempt transactions; refunds; procedures
6-2.5-3.5-26 · Relation to the state gross retail tax; exemptions
6-2.5-3.5-27 · Liability for unpaid gasoline use tax
6-2.5-4-1 · Selling at retail
6-2.5-4-2 · Repealed
6-2.5-4-3 · Water softening and conditioning business
6-2.5-4-4 · Renting or furnishing rooms, lodgings, or other
6-2.5-4-4.2 · Repealed
6-2.5-4-4.5 · Repealed
6-2.5-4-5 · Power subsidiaries of public utilities
6-2.5-4-6 · Taxation of telecommunication services; aggregation of…
6-2.5-4-7 · Repealed
6-2.5-4-8 · Governmental entities; private or proprietary activities

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