45 IAC 13-6-6 Completion date of application for refund

Authority: IC 6-8.1-3-3

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

Sec. 6. For purposes of IC 6-6-4.1-7, an application for refund is properly completed on the date in which all of the following have been completed:

(1) the filing of the refund application;

(2) the submission of any evidence or reports requested by the department; and

(3) the satisfaction of the refund requirements under IC 6-6-4.1-8.

(Department of State Revenue; Reg 6-6-4.1-7(d)(020); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2322; filed Apr 30, 1986, 3:30 p.m.: 9 IR 2195; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)