Refund or deduction; payment of tax in error; warrant; payment;
requisites
Sec. 907. (a) If the administrator determines that a licensed
distributor has paid gasoline tax in error or is entitled to a refund or
deduction, the administrator may issue a warrant in favor of that
person. The treasurer of state shall accept the warrant and make
payment out of the revolving fund established in section 909 of this
chapter.
(b) No refund shall be made under this section unless the written
claim describes the reason the refund should be allowed. The claim
must be sworn to by the claimant and filed with the administrator, on
forms prescribed by the administrator, within three (3) years after the
end of the calendar year containing the taxable period in which the
tax was erroneously collected.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980,
P.L.51, SEC.44; P.L.97-1987, SEC.11.
Last modified: May 28, 2006