Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 8 - Refund for Tax Paid on Gasoline
Section 8-12 - Refund for tax paid on gasoline purchased or used for operating a taxicab
Universal Citation: 45 IN Admin Code 8-12
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-903
Sec. 12.
A person is entitled to a gasoline tax refund for the operation of a taxicab if:
(1) the person is the purchaser of the gasoline and has paid the gasoline tax thereon; and
(2) the taxicab is being operated by or for the purchaser for commercial use.
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