Indiana Code — Title 6 (Taxation)
IC 6-6-2.5-33
Payment of interest on refund claim
Official textiga.in.govlast amended
Sec. 33. If a claim for refund is not issued within ninety (90) days of the filing required by section 32 of this chapter, the department shall pay interest at the rate established by IC 6-8.1-9 from a date that is ninety (90) days after the date that the department receives the claim for refund and all necessary documentation until a date, determined by the commissioner, that does not precede by more than thirty (30) days, the date on which the refund is made.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.22.
Amendment history
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.22.
Source: view the official text
Nearby sections (25 sections)
- 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
- 6-6-2.5-43 · Repealed
- 6-6-2.5-44 · Surety bond or cash deposit; filing by applicants
- 6-6-2.5-45 · Disclosure of financial records; increase in bond or cash