Sec. 32. (a) Special fuel tax that has been collected by a supplier on special fuel used for an exempt purpose, including section 30(a)(4) through 30(a)(7) of this chapter and pretaxed exempt fuel under section 30(a)(8) of this chapter, but which was not dyed or marked, or both, in accordance with section 31 of this chapter, shall be refunded by the department to the user or the user’s assignee under rules adopted by the department, in accordance with subsection (c), upon presentation of proof of exempt use by the end user in the form that the department prescribes. A person that claims a refund under section 32.7 of this chapter for special fuel tax collected on compressed natural gas product may not claim a refund under this subsection for the same special fuel tax.

     (b) Special fuel tax that has been collected by a supplier on special fuel that was removed from a terminal or refinery for delivery in Indiana, and was exported by a licensed exporter shall be refunded by the department to the licensed exporter in accordance with subsection (c), upon presentation of proof of export in the form that the department prescribes.

Terms Used In Indiana Code 6-6-2.5-32

  • department: means the department of state revenue. See Indiana Code 6-6-2.5-7
  • export: means :

    Indiana Code 6-6-2.5-9

  • exporter: means any person, other than a supplier, who purchases special fuel in Indiana for the purpose of transporting or delivering the fuel to another state or country. See Indiana Code 6-6-2.5-10
  • natural gas product: means :

    Indiana Code 6-6-2.5-16.5

  • person: means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the state, a political subdivision (as defined in IC 36-1-2-13), or any other entity, group, or syndicate. See Indiana Code 6-6-2.5-17
  • special fuel: means all combustible gases and liquids that are:

    Indiana Code 6-6-2.5-22

  • supplier: means a person that imports or acquires immediately upon import into Indiana special fuel by pipeline or marine vessel from within a state, territory, or possession of the United States into a terminal or that imports special fuel into Indiana from a foreign country, or that produces, manufactures, or refines special fuel within Indiana, or that owns special fuel in the pipeline and terminal distribution system in Indiana, and is subject to the general taxing or police jurisdiction of Indiana, and in any case is also registered under Section 4101 of the Internal Revenue Code for transactions in taxable motor fuels in the bulk distribution system. See Indiana Code 6-6-2.5-23
  • terminal: means a fuel storage and distribution facility that is supplied by pipeline or marine vessel, and from which special fuel may be removed at a rack and that has been registered as a qualified terminal by the Internal Revenue Service for receipt of taxable motor fuels free of federal motor fuel taxes. See Indiana Code 6-6-2.5-24
     (c) Special fuel tax that has been erroneously paid by a person shall be refunded by the department in accordance with subsection (d).

     (d) To claim a refund under subsections (a) through (c), a person must present to the department a statement that contains a written verification that the claim is made under penalties of perjury and lists the total amount of special fuel purchased and used for non-highway purposes. The claim must be filed not more than three (3) years after the date the special fuel was purchased. The statement must show that payment for the purchase has been made and the amount of tax paid on the purchase has been remitted.

     (e) The department may make any investigations it considers necessary before refunding the special fuel tax to a person.

As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.20; P.L.236-2023, SEC.85.

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