Exempt transactions; refunds; procedures
Sec. 4. (a) If a sale of gasoline or special fuel is exempt from the
state gross retail tax, the person who pays the tax to the retail
merchant may file a claim for refund with the department. The
person must file the claim on the form, in the manner, and with the
supporting documentation, prescribed by the department. If a person
properly files a claim for refund, the department shall refund to him
the state gross retail tax collected with respect to the exempt
transaction.
(b) Notwithstanding the other provisions of this section, the
department may prescribe simplified procedures to make adjustments
for exempt transactions.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.81-1983,
SEC.5.
Last modified: May 28, 2006