Indiana Code 6-6-2.5-32.5. Refund of special fuel tax; qualification; claim for refund
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Sec. 32.5. (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:
(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
(1) consumed the special fuel outside Indiana;
Terms Used In Indiana Code 6-6-2.5-32.5
- department: means the department of state revenue. See Indiana Code 6-6-2.5-7
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Highway: includes county bridges and state and county roads, unless otherwise expressly provided. See Indiana Code 1-1-4-5
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- 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
(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.
As added by P.L.85-1995, SEC.21. Amended by P.L.198-2016, SEC.27.