Indiana Code — Title 6 (Taxation)
IC 6-6-2.5-32
Refunds; circumstances; claims; investigations
Sec. 32.
# (a)
Special fuel tax that has been collected by a supplier on special fuel used for an exempt purpose, including section 30(a)(4) through 30(a)(7) of this chapter and pretaxed exempt fuel under section 30(a)(8) of this chapter, but which was not dyed or marked, or both, in accordance with section 31 of this chapter, shall be refunded by the department to the user or the user's assignee under rules adopted by the department, in accordance with subsection (c), upon presentation of proof of exempt use by the end user in the form that the
department prescribes. A person that claims a refund under section 32.7 of this chapter for special fuel tax collected on compressed natural gas product may not claim a refund under this subsection for the same special fuel tax.
# (b)
Special fuel tax that has been collected by a supplier on special fuel that was removed from a terminal or refinery for delivery in Indiana, and was exported by a licensed exporter shall be refunded by the department to the licensed exporter in accordance with subsection (c), upon presentation of proof of export in the form that the department prescribes.
# (c)
Special fuel tax that has been erroneously paid by a person shall be refunded by the department in accordance with subsection (d).
# (d)
To claim a refund under subsections (a) through (c), a person must present to the department a statement that contains a written verification that the claim is made under penalties of perjury and lists the total amount of special fuel purchased and used for non-highway purposes. The claim must be filed not more than three (3) years after the date the special fuel was purchased. The statement must show that payment for the purchase has been made and the amount of tax paid on the purchase has been remitted.
# (e)
The department may make any investigations it considers necessary before refunding the special fuel tax to a person.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.20; P.L.236-2023, SEC.85.
Amendment history
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.20; P.L.236-2023, SEC.85.
Source: view the official text
Nearby sections (25 sections)
- 6-6-2.5-25.1 · "Transfer in bulk into or within a terminal"
- 6-6-2.5-25.9 · "Transporter"
- 6-6-2.5-26 · "Transmix"
- 6-6-2.5-26.1 · "Transport truck"
- 6-6-2.5-26.2 · "Two party exchange"
- 6-6-2.5-26.5 · "Truck stop"
- 6-6-2.5-27 · "Wholesaler"
- 6-6-2.5-28 · License tax; presumptions; computation; liability for…
- 6-6-2.5-29 · Inventory tax; exclusions; amount
- 6-6-2.5-30 · Exemptions from special fuel tax; provision of export
- 6-6-2.5-30.5 · Exemption from special fuel tax; restricted personal,
- 6-6-2.5-31 · Exempted special fuels; dye requirements and…
- 6-6-2.5-32 · Refunds; circumstances; claims; investigations
- 6-6-2.5-32.5 · Refund of special fuel tax; qualification; claim for…
- 6-6-2.5-32.7 · Refund of special fuel tax; compressed natural gas…
- 6-6-2.5-33 · Payment of interest on refund claim
- 6-6-2.5-34 · Supplier deduction for gallons purchased; prohibition;
- 6-6-2.5-35 · Collection and remittance of special fuel tax
- 6-6-2.5-36 · Remittance of tax; procedures; deadline
- 6-6-2.5-37 · Costs of collection, reporting, and remittance; retention…
- 6-6-2.5-38 · Duties and responsibilities of supplier in collection of…
- 6-6-2.5-39 · Consumption of tax-exempt dyed or marked fuel for
- 6-6-2.5-40 · Transportation of special fuel; requirements and…
- 6-6-2.5-41 · Licenses
- 6-6-2.5-42 · Application for license; form and content; investigation