Indiana Administrative Code
Title 45 - DEPARTMENT OF STATE REVENUE
Article 12 - GASOLINE TAX
Rule 8 - Refund for Tax Paid on Gasoline
Section 8-12.5 - Refund for tax paid on gasoline used to create racing fuel
Universal Citation: 45 IN Admin Code 8-12.5
Current through September 18, 2024
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-903
Sec. 12.5.
(a) A person is entitled to a gasoline tax refund for gasoline purchased to create racing fuel if:
(1) the person is the
purchaser of the gasoline and has paid the gasoline tax thereon; and
(2) the racing fuel blended by the purchaser
using the purchased gasoline:
(A) consists of
a blend nominally consisting of more than eighty-nine percent (89%) ethanol and
less than eleven percent (11%) gasoline;
(B) is not a fuel that can be used for
propelling a motor vehicle operated in whole or in part on an Indiana public
highway; and
(C) will be resold by
the person purchasing the fuel to a purchaser that is located in another state,
territory, or foreign country.
(b) A person claiming a refund must provide invoices or purchase orders that show the blended racing fuel sold:
(1) was blended as described in subsection
(a)(2)(A); and
(2) was sold to a
person that exported the blended fuel for resale in another state, territory,
or foreign country.
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