Ind. Admin. Code tit. 45, § 13-6-4 - Qualification for Refund

Current as of January 1, 1970

45 Iac 13-6-4 - Qualification for Refund45 Iac 13-6-4 - Qualification for Refund

45 Iac 13-6-3 - Application for Refund (repealed)45 Iac 13-6-5 - Interest on Refunds (repealed)

45 IAC 13-6-4 Qualification for refund

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1; IC 6-6-2.5; IC 6-6-4.1-7; IC 6-6-4.1-8

Sec. 4. The department may not make a refund to a carrier until the carrier has furnished proof of payment of the taxes imposed under IC 6-6-1.1 and IC 6-6-2.5, including invoices, purchase tickets, computer printouts, or statements, and showing:

(1) date of sale, name of purchaser (permittee), number of gallons, name of products, state tax rate charged, and signature of purchaser;

(2) name and address of vendor; and

(3) any other information the department may reasonably request.

(Department of State Revenue; Reg 6-6-4.1-7(c)(020); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2322; filed Apr 30, 1986, 3:30 p.m.: 9 IR 2194; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)

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