Authority: IC 6-8-1-12; IC 6-8.1-3-3
Affected: IC 6-8.1-8; IC 6-8.1-9
Sec. 9.
Any taxpayer may apply for a refund on forms prescribed by the department by identifying the amount and date of the alleged overpayment and the area in which the petroleum products were produced. The application for refund must include any supporting documentation as is reasonably requested by the department.
45 IAC 6-1-9