Indiana Code — Title 6 (Taxation)
IC 6-6-1.1-704
Refund or deduction
Official textiga.in.govlast amended
Sec. 704. A licensed distributor who pays any gasoline tax in error, or who is entitled to a refund or credit under this chapter, may, upon authorization by the administrator, take a deduction in lieu of a refund on subsequent monthly reports for the amount of gasoline on
which the tax was paid.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.36.
Amendment history
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.36.
Source: view the official text
Nearby sections (25 sections)
- 6-6-1.1-602 · Repealed
- 6-6-1.1-603 · Repealed
- 6-6-1.1-604 · Repealed
- 6-6-1.1-605 · Repealed
- 6-6-1.1-606 · Monthly reports of all deliveries of gasoline in and from
- 6-6-1.1-606.5 · Registration and licensure of persons transporting…
- 6-6-1.1-606.6 · Penalties; improper delivery of gasoline
- 6-6-1.1-607 · Monthly accounting of all gasoline delivered to or…
- 6-6-1.1-608 · Waiver of reports required by IC 6-6-1.1-606 and
- 6-6-1.1-701 · Deduction for exempted gasoline
- 6-6-1.1-702 · Sale or exchange agreement; deduction
- 6-6-1.1-703 · Sale of tax exempt gasoline; deduction
- 6-6-1.1-704 · Refund or deduction
- 6-6-1.1-705 · Deduction for evaporation, shrinkage, losses, and tax…
- 6-6-1.1-801 · Tax collected by distributor as state money in trust;…
- 6-6-1.1-801.5 · Tax receipts; transfer
- 6-6-1.1-802 · Deposit of tax receipts
- 6-6-1.1-803 · Refunds and costs; payment
- 6-6-1.1-804 · Repealed
- 6-6-1.1-805 · Motor fuel tax fund; transfer of residue balance to…
- 6-6-1.1-806 · Repealed
- 6-6-1.1-901 · Refund to purchaser for gasoline lost or destroyed;…
- 6-6-1.1-902 · Refund to local transit system; interest
- 6-6-1.1-902.5 · Refund to rural transit system; interest
- 6-6-1.1-903 · Refund for tax paid on gasoline purchased or used for