Refund; required procedures
Sec. 904.1. (a) To claim a refund under section 902, 902.5, or 903,
of this chapter, a person must present to the administrator a statement
that contains a written verification that it is made under penalties of
perjury and that sets forth the total amount of gasoline purchased and
used for purposes other than propelling a motor vehicle on an Indiana
public highway. The statement must be filed by April 15 of the year
succeeding three (3) years after the date the gasoline was purchased,
and it must be accompanied by the original invoice or a certified
copy of the original invoice. Such a copy must be certified by the
supplier on forms prescribed by the administrator. In addition, the
original invoice or certified copy must show either:
(1) that payment for the purchase has been made and the
amount of tax paid on the purchase; or
(2) that the gasoline was charged to a credit card approved by
the administrator under procedures designed to assure the state
will not be liable for the credit card charges if the claimant does
not pay for the purchases.
(b) The administrator may make any investigations the
administrator considers necessary before refunding the gasoline taxes
to the consumer.
As added by P.L.1-1991, SEC.60. Amended by P.L.45-1994, SEC.2.
Last modified: May 28, 2006