Indiana Code - Taxation - Title 6, Section 6-6-2.5-34

Supplier deduction for gallons purchased; prohibition; customer
refunds; application

Sec. 34. No supplier shall claim a deduction from taxable gallons
for gallons actually purchased by the customer, notwithstanding that
the supplier has issued a corrective credit or rebilling to a customer
adjusting the tax liability. The only remedy available to a customer
to offset liability for special fuel tax paid is to apply for a refund as
provided by section 32(d) of this chapter.

As added by P.L.277-1993(ss), SEC.44.

Last modified: May 28, 2006