45 Ind. Admin. Code 10-6-5

Current through October 31, 2024

Section 45 IAC 10-6-5 - Refund of tax paid by mistake

Authority: IC 6-8.1-3-3

Affected: IC 6-6-2.5-32

Sec. 5.

A person is entitled to a refund without interest for the amount of any special fuel tax, which:

(1) due to a clerical error, was erroneously paid; and

(2) has been remitted to the department.

45 IAC 10-6-5

Department of State Revenue; Reg 6-6-2.1-804010; filed Jan 3, 1983, 2:29 pm: 6 IR 307; errata, 6 IR 1250

Filed 12/18/2015, 3:40 p.m.: 20160113-IR-045140518FRA