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Indiana Code — Title 6 (Taxation)

IC 6-6-1.1-902

Refund to local transit system; interest

Official textiga.in.govlast amended

Sec. 902. (a) A local transit system is entitled to a refund of tax paid on gasoline used:

# (1)

for transporting persons for compensation by means of a motor vehicle or trackless trolley; or

# (2)

in a maintenance or an administrative vehicle that is used by the local transit system to support the transit service.

(b) If a refund is not issued within ninety (90) days of filing of the verified statement and all supplemental information required by IC 6-6-1.1-904.1, the department shall pay interest at the rate established by IC 6-8.1-9 computed from the date of filing of the refund application until a date determined by the administrator that does not precede by more than thirty (30) days the date on which the refund is made.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.41; Acts 1981,
P.L.93, SEC.4; P.L.1-1991, SEC.57; P.L.85-1995, SEC.11; P.L.234-2019, SEC.19.

Amendment history

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.41; Acts 1981, P.L.93, SEC.4; P.L.1-1991, SEC.57; P.L.85-1995, SEC.11; P.L.234-2019, SEC.19.

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Nearby sections (25 sections)
  1. 6-6-1.1-702 · Sale or exchange agreement; deduction
  2. 6-6-1.1-703 · Sale of tax exempt gasoline; deduction
  3. 6-6-1.1-704 · Refund or deduction
  4. 6-6-1.1-705 · Deduction for evaporation, shrinkage, losses, and tax…
  5. 6-6-1.1-801 · Tax collected by distributor as state money in trust;…
  6. 6-6-1.1-801.5 · Tax receipts; transfer
  7. 6-6-1.1-802 · Deposit of tax receipts
  8. 6-6-1.1-803 · Refunds and costs; payment
  9. 6-6-1.1-804 · Repealed
  10. 6-6-1.1-805 · Motor fuel tax fund; transfer of residue balance to…
  11. 6-6-1.1-806 · Repealed
  12. 6-6-1.1-901 · Refund to purchaser for gasoline lost or destroyed;…
  13. 6-6-1.1-902 · Refund to local transit system; interest
  14. 6-6-1.1-902.5 · Refund to rural transit system; interest
  15. 6-6-1.1-903 · Refund for tax paid on gasoline purchased or used for
  16. 6-6-1.1-904 · Repealed
  17. 6-6-1.1-904.1 · Refund; required procedures
  18. 6-6-1.1-905 · Repealed
  19. 6-6-1.1-906 · Refunds or credits; rules and regulations
  20. 6-6-1.1-907 · Refund or deduction; payment of tax in error; warrant;
  21. 6-6-1.1-908 · Deduction in lieu of warrant for payment of refund
  22. 6-6-1.1-909 · Gasoline tax refund account
  23. 6-6-1.1-910 · Class action for refund of tax; prerequisites
  24. 6-6-1.1-1001 · Repealed
  25. 6-6-1.1-1002 · Repealed
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