45 Ind. Admin. Code 12-8-12

Current through January 8, 2025

Section 45 IAC 12-8-12 - Refund for tax paid on gasoline purchased or used for operating a taxicab

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-903

Sec. 12.

A person is entitled to a gasoline tax refund for the operation of a taxicab if:

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

(2) the taxicab is being operated by or for the purchaser for commercial use.

45 IAC 12-8-12

Department of State Revenue; Reg 6-6-1.1-9037(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2328

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