Tax credit or refund claims; inspection of records; improperly

# (a)

To claim a credit or a refund, or both, under this chapter, a person must provide a sworn statement to the bureau that the person is entitled to the credit or refund, or both, claimed by the person.

# (b)

The bureau may inspect records of a person claiming a credit or refund, or both, under this chapter to determine if a credit or refund, or both, was properly allowed against the vehicle excise tax imposed on a vehicle owned by the person.

# (c)

If the bureau determines that a credit or refund, or both, was improperly allowed for a particular vehicle, the person that claimed the credit or refund, or both, shall pay the bureau an amount equal to the credit or refund, or both, improperly allowed to the person plus a penalty of ten percent (10%) of the credit or refund, or both, improperly allowed. The tax collected under this subsection shall be paid to the county treasurer of the county in which the taxpayer resides. However, a penalty collected under this subsection shall be retained by

the bureau.
As added by P.L.335-1989(ss), SEC.13. Amended by P.L.198-2016, SEC.34; P.L.256-2017,
SEC.35.