Refund; grounds
Sec. 13. A person is entitled to a refund from the department if:
(1) a retail merchant erroneously or illegally collects state gross
retail or use taxes under this article from the person;
(2) the retail merchant remits the taxes to the department;
(3) the retail merchant does not refund the taxes to the person;
and
(4) the person properly applies for the refund under the refund
provisions contained in IC 6-8.1-9.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.19-1986,
SEC.11; P.L.269-2003, SEC.3; P.L.1-2003, SEC.32; P.L.97-2004,
SEC.26.
Last modified: May 28, 2006