Section 6-6-2.5-32.5 - Refund of special fuel tax; qualification; claim for refund(a) A person that pays the tax imposed by this chapter on the use of special fuel in the operation of a for-hire bus (as defined in IC 9-13-2-66.7) is entitled to a refund of the tax without interest if the person has: (1) consumed the special fuel outside Indiana;(2) paid a special fuel tax or highway use tax for the special fuel in at least one (1) state or other jurisdiction outside Indiana; and(3) complied with subsection (b).(b) To qualify for a refund under this section, a special fuel user shall submit to the department a claim for a refund, in the form prescribed by the department, that includes the following information:(1) Any evidence requested by the department of the following:(A) Payment of the tax imposed by this chapter.(B) Payment of taxes in another state or jurisdiction outside Indiana.(2) Any other information reasonably requested by the department.Amended by P.L. 198-2016, SEC. 27, eff. 7/1/2016.As added by P.L. 85-1995, SEC.21.