Ind. Admin. Code tit. 45, § 10-6-5 - Refund of Tax Paid by Mistake

Current as of January 1, 1970

45 Iac 10-6-5 - Refund of Tax Paid by Mistake45 Iac 10-6-5 - Refund of Tax Paid by Mistake

45 Iac 10-6-4 - in Case of Loss, Destruction; Record Keeping by Licensee, Authorized Unlicensed Dealer and User (repealed)45 Iac 10-6-6 - Refunds Restricted (repealed)

45 IAC 10-6-5 Refund of tax paid by mistake

Authority: IC 6-8.1-3-3

Affected: IC 6-6-2.5-32

Sec. 5. A person is entitled to a refund without interest for the amount of any special fuel tax, which:

(1) due to a clerical error, was erroneously paid; and

(2) has been remitted to the department.

(Department of State Revenue; Reg 6-6-2.1-804(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 307; errata, 6 IR 1250; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)

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