Refund of taxes paid for vehicle used in other state
Sec. 7.4. (a) The owner of a vehicle registered with the bureau
is entitled to a refund of taxes paid under this chapter if, after the
owner's regular registration date:
(1) the owner registers the vehicle for use in another state; and
(2) the owner pays tax for use of the vehicle to another state
for the same time period which the tax was paid under this
chapter.
(b) The refund provided under subsection (a) is equal to:
(1) the annual license excise tax paid for use of the vehicle by
the owner of the vehicle for the year; minus
(2) ten percent (10%) of the annual license excise tax paid for
use of the vehicle for each full or partial calendar month
between the date the annual license excise tax was due and the
date the owner registered the vehicle for use in another state.
(c) To claim the refund provided by this section, the owner of
the vehicle must provide the bureau with:
(1) a request for a refund on a form furnished by the bureau;
and
(2) proof that a tax described in subsection (a)(2) was paid.
As added by P.L.335-1989(ss), SEC.12.
Last modified: May 28, 2006