Refund or deduction
Sec. 704. A licensed distributor who pays any gasoline tax in
error, or who is entitled to a refund or credit under this chapter, may,
upon authorization by the administrator, take a deduction in lieu of
a refund on subsequent monthly reports for the amount of gasoline
on which the tax was paid.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,
P.L.51, SEC.36.
Last modified: May 28, 2006