Refund for tax paid on gasoline purchased or used for designated
purposes; interest
Sec. 903. (a) A person is entitled to a refund of gasoline tax paid
on gasoline purchased or used for the following purposes:
(1) Operating stationary gas engines.
(2) Operating equipment mounted on motor vehicles, whether
or not operated by the engine propelling the motor vehicle.
(3) Operating a tractor used for agricultural purposes.
(3.1) Operating implements of agriculture (as defined in
IC 9-13-2-77).
(4) Operating motorboats or aircraft.
(5) Cleaning or dyeing.
(6) Other commercial use, except propelling motor vehicles
operated in whole or in part on an Indiana public highway.
(7) Operating a taxicab (as defined in section 103 of this
chapter).
(b) If a refund is not issued within ninety (90) days of filing of the
verified statement and all supplemental information required by
IC 6-6-1.1-904.1, the department shall pay interest at the rate
established by IC 6-8.1-9 computed from the date of filing of the
verified statement and all supplemental information required by the
department until a date determined by the administrator that does not
precede by more than thirty (30) days the date on which the refund
is made.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979,
P.L.71, SEC.12; Acts 1980, P.L.51, SEC.42; Acts 1981, P.L.93,
SEC.5; P.L.97-1987, SEC.10; P.L.2-1991, SEC.40; P.L.1-1991,
SEC.58; P.L.210-2005, SEC.2.
Last modified: May 28, 2006