Refund to purchaser for gasoline lost or destroyed; limitations;
requisites; distributor excepted
Sec. 901. A person, except a distributor, who has purchased
gasoline in Indiana and has paid the tax imposed on it by this chapter
is entitled to a refund (without interest) of the amount of tax paid on
gasoline in excess of one hundred (100) gallons which is lost or
destroyed, except by evaporation, shrinkage, or unknown cause,
while he owns it. To obtain the refund, the person:
(1) must, within five (5) days after the loss or destruction is
discovered, notify the administrator in writing of the amount of
gasoline lost or destroyed; and
(2) must, within sixty (60) days after notice is given, file with
the administrator an affidavit that is sworn to by the person
having custody of the gasoline at the time of loss or destruction
and that sets forth in full the circumstances and amount of the
loss or destruction and any other information the administrator
may require.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,
P.L.51, SEC.40; Acts 1981, P.L.93, SEC.3.
Last modified: May 28, 2006