Ind. Admin. Code tit. 45, § 12-8-11 - Refund for Tax Paid on Gasoline Purchased or Used for Other Commercial Use
Current as of January 1, 1970
45 IAC 12-8-11 Refund for tax paid on gasoline purchased or used for other commercial use
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-903
Sec. 11. A person is entitled to a gasoline tax refund for other commercial use if:
(1) the person is the purchaser of the gasoline and has paid the gasoline tax thereon; and
(2) the gasoline is not used to propel motor vehicles operated in whole or in part on an Indiana highway.
(Department of State Revenue; Reg 6-6-1.1-903(6)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2327; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)
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