Section 6-2.5-6-13 - Refund; grounds(a) Except as provided in subsection (b), a person is entitled to a refund from the department if:(1) a retail merchant erroneously or illegally collects state gross retail or use taxes under this article from the person;(2) the retail merchant remits the taxes to the department;(3) the retail merchant does not refund the taxes to the person; and(4) the person properly applies for the refund under the refund provisions contained in IC 6-8.1-9.(b) A person is not entitled to a refund from the department on any state gross retail tax paid on the purchase or lease of a motor vehicle if the motor vehicle was purchased or leased for sharing on a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4).Amended by P.L. 108-2019,SEC. 116, eff. 7/1/2019.As added by Acts1980 , P.L. 52, SEC.1. Amended by P.L. 19-1986, SEC.11; P.L. 269-2003, SEC.3; P.L. 1-2003, SEC.32; P.L. 97-2004, SEC.26.