45 IAC 12-8-2 Refund to local transit systems; limitations; requisites

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-902

Sec. 2. (a) A local transit system is entitled to a refund of tax paid on gasoline used in its operations along highways in Indiana.

(b) For purposes of this section, a "local transit system" is a municipally owned or contracted common carrier that transports persons within the corporate limits of a municipality, or within the corporate limits and not more than five (5) miles beyond the corporate limits of a municipality, all of which are in Indiana.

(c) For purposes of subsection (b), "common carrier" means a person that holds themself out to the general public to engage in the transportation by motor vehicle of persons for compensation, whether over regular or irregular routes.

(d) For purposes of this section, "use" has the meaning as provided in 45 IAC 12-1-17(a)(3).

(Department of State Revenue; Reg 6-6-1.1-902(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2326; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)