Sec. 32.7. (a) A person is entitled to a quarterly refund of the special fuel tax paid under this chapter on the difference between the amount of special fuel purchased by a compressed natural gas product fuel station and the amount of compressed natural gas product produced and sold by the compressed natural gas product fuel station. The refund amount is in addition to the collection allowance the person may receive under section 37 of this chapter. A person that claims a refund under section 32 of this chapter for special fuel tax may not claim a refund under this section for the same special fuel tax.

     (b) To qualify for a quarterly refund under this section, a person shall submit 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 natural gas purchased and the total amount of compressed natural gas for which the person claims a refund. The claim must be filed not later than the end of the third month following the end of the calendar quarter the compressed natural gas qualified for a special fuel tax refund under subsection (a). No interest may be paid on a refund made under this section.

Terms Used In Indiana Code 6-6-2.5-32.7

  • compressed natural gas product fuel station: means a fuel station that purchases special fuel, converts it into compressed natural gas product, and sells the compressed natural gas product from a metered pump at the same location. See Indiana Code 6-6-2.5-6.5
  • department: means the department of state revenue. See Indiana Code 6-6-2.5-7
  • Month: means a calendar month, unless otherwise expressed. See Indiana Code 1-1-4-5
  • 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

     (c) A refund claim must be in the form prescribed by the department and include any information reasonably requested by the department.

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

As added by P.L.236-2023, SEC.86.

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