Refund; grounds

# (1)

a retail merchant erroneously or illegally collects state gross retail or use taxes under this article from the person;

# (2)

the retail merchant remits the taxes to the department;

# (3)

the retail merchant does not refund the taxes to the person; and

# (4)

the person properly applies for the refund under the refund provisions contained in
IC 6-8.1-9.

(b) A person is not entitled to a refund from the department on any state gross retail tax paid on the purchase or lease of a motor vehicle if the motor vehicle was purchased or leased for sharing on a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4).
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.19-1986, SEC.11; P.L.269-2003,
SEC.3; P.L.1-2003, SEC.32; P.L.97-2004, SEC.26; P.L.108-2019, SEC.116.