Statutes, codes, and regulations
Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUEArticle 12 - GASOLINE TAX
Rule 45 IAC 12-8 - Refund for Tax Paid on Gasoline
Section 45 IAC 12-8-9 - Refund for tax paid on gasoline purchased or used for operating aircraft

45 Ind. Admin. Code 12-8-9

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Current through October 31, 2024
Section 45 IAC 12-8-9 - Refund for tax paid on gasoline purchased or used for operating aircraft

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-903

Sec. 9.

A person is entitled to a gasoline tax refund for the operation of aircraft if the person is the purchaser of the gasoline and has paid the gasoline tax thereon.

45 IAC 12-8-9

Department of State Revenue; Reg 6-6-1.1-9034(020); filed Sep 19, 1983, 2:23 pm: 6 IR 2327