45 Ind. Admin. Code 12-8-11

Current through January 8, 2025

Section 45 IAC 12-8-11 - Refund for tax paid on gasoline purchased or used for other commercial use

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-903

Sec. 11.

A person is entitled to a gasoline tax refund for other commercial use if:

(1) the person is the purchaser of the gasoline and has paid the gasoline tax thereon; and

(2) the gasoline is not used to propel motor vehicles operated in whole or in part on an Indiana highway.

45 IAC 12-8-11

Department of State Revenue; Reg 6-6-1.1-9036(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2327

Filed 12/12/2023, 2:27 p.m.: 20240110-IR-045230448FRA