45 Ind. Admin. Code 13-6-4

Current through December 12, 2024

Section 45 IAC 13-6-4 - Qualification for refund

Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1; IC 6-6-2.5; IC 6-6-4.1-7; IC 6-6-4.1-8

Sec. 4.

The department may not make a refund to a carrier until the carrier has furnished proof of payment of the taxes imposed under IC 6-6-1.1 and IC 6-6-2.5, including invoices, purchase tickets, computer printouts, or statements, and showing:

(1) date of sale, name of purchaser (permittee), number of gallons, name of products, state tax rate charged, and signature of purchaser;

(2) name and address of vendor; and

(3) any other information the department may reasonably request.

45 IAC 13-6-4

Department of State Revenue; Reg 6-6-4.1-7 c (020); filed Jul 13, 1984, 9:25 am: 7 IR 2322; filed Apr 30, 1986, 3:30 pm: 9 IR 2194

Filed 12/18/2015, 3:42 p.m.: 20160113-IR-045140520FRA