45 Ind. Admin. Code 12-8-8

Current through January 8, 2025

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

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-903

Sec. 8.

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

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

(2) the motorboats are not operated on an Indiana lake.

45 IAC 12-8-8

Department of State Revenue; Reg 6-6-1.1-9034(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2327