Refunds; circumstances; claims; investigations
Sec. 32. (a) Special fuel tax that has been collected by a supplier
on special fuel used for an exempt purpose, including section
30(a)(4) through 30(a)(7) of this chapter and pretaxed exempt fuel
under section 30(a)(8) of this chapter, but which was not dyed or
marked, or both, in accordance with section 31 of this chapter, shall
be refunded by the department to the user or the user's assignee under
rules adopted by the department, in accordance with subsection (c),
upon presentation of proof of exempt use by the end user in the form
that the department prescribes.
(b) Special fuel tax that has been collected by a supplier on
special fuel that was removed from a terminal or refinery for delivery
in Indiana, and was exported by a licensed exporter shall be refunded
by the department to the licensed exporter in accordance with
subsection (c), upon presentation of proof of export in the form that
the department prescribes.
(c) Special fuel tax that has been erroneously paid by a person
shall be refunded by the department in accordance with subsection
(d).
(d) To claim a refund under subsection (a) through (c), a person
must present to the department a statement that contains a written
verification that the claim is made under penalties of perjury and lists
the total amount of special fuel purchased and used for non-highway
purposes. The claim must be filed not more than three (3) years after
the date the special fuel was purchased. The statement must show
that payment for the purchase has been made and the amount of tax
paid on the purchase has been remitted.
(e) The department may make any investigations it considers
necessary before refunding the special fuel tax to a person.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995,
SEC.20.
Last modified: May 28, 2006