Section 6-6-1.1-903 - Refund for tax paid on gasoline purchased or used for designated purposes; interest(a) A person is entitled to a refund of gasoline tax paid on gasoline purchased or used for the following purposes:(1) Operating stationary gas engines.(2) Operating equipment mounted on motor vehicles, whether or not operated by the engine propelling the motor vehicle.(3) Operating a tractor used for agricultural purposes.(3.1) Operating implements of agriculture (as defined in IC 9-13-2-77).(4) Operating motorboats or aircraft.(6) Other commercial use, except propelling motor vehicles operated in whole or in part on an Indiana public highway.(7) Operating a taxicab (as defined in section 103 of this chapter).(8) Used to create racing fuel and the fuel: (A) consists of a fuel blend nominally consisting of more than eighty-nine percent (89%) ethanol and less than eleven percent (11%) gasoline;(B) will not be blended to become a fuel that can be used for propelling a motor vehicle operated in whole or in part on an Indiana public highway; and(C) will be resold by the person purchasing the fuel to a purchaser that is located in another state, territory, or foreign country.(b) If a refund is not issued within ninety (90) days of filing of the verified statement and all supplemental information required by IC 6-6-1.1-904.1, the department shall pay interest at the rate established by IC 6-8.1-9 computed from the date of filing of the verified statement and all supplemental information required by the department until a date determined by the administrator that does not precede by more than thirty (30) days the date on which the refund is made.Amended by P.L. 204-2016, SEC. 27, eff. 7/1/2016.As added by Acts1979 , P.L. 79, SEC.1. Amended by Acts1979 , P.L. 71, SEC.12; Acts1980 , P.L. 51, SEC.42; Acts1981 , P.L. 93, SEC.5; P.L. 97-1987, SEC.10; P.L. 2-1991, SEC.40; P.L. 1-1991, SEC.58; P.L. 210-2005, SEC.2.