Section 16-44-2-18.5 - Special fuel inspection fee; collection; refunds(a) As used in this section, "special fuel" has the meaning set forth in IC 6-6-2.5-22, except that the term does not include kerosene.(b) Except as provided in subsection (c), fees for the inspection of special fuel shall be at the rate of fifty cents ($0.50) per barrel (fifty (50) gallons) on all special fuel sold or used in producing or generating power for propelling motor vehicles in Indiana less deductions provided in this section.(c) A fee for the inspection of special fuel may not be charged with respect to special fuel that is exempt from the special fuel tax under IC 6-6-2.5-30.(d) The fee imposed by this chapter on special fuel sold or used in producing or generating power for propelling motor vehicles in Indiana shall be collected and remitted to the state at the same time, by the same person, and in accordance with the same requirements for collection and remittance of the special fuels tax under IC 6-6-2.5-35.(e) Fees collected under this section shall be deposited by the department in the petroleum storage tank excess liability trust fund established by IC 13-23-7-1.(f) A person who receives a refund of special fuel tax under IC 6-6-2.5 is also entitled to a refund of fees paid under this section if:(1) the fees were paid with respect to special fuel that was used for an exempt purpose described in IC 6-6-2.5-30; and(2) the person submits to the department of state revenue a claim for a refund, in the form prescribed by the department of state revenue, that includes the following information: (A) Any evidence requested by the department of state revenue concerning the person's: (i) payment of the fee imposed by this section; and(ii) receipt of a refund of special fuel taxes from the department of state revenue under IC 6-6-2.5.(B) Any other information reasonably requested by the department of state revenue. The department of state revenue may make any investigation it considers necessary before refunding fees to a person.
Amended by P.L. 176-2023,SEC. 73, eff. 7/1/2023.As added by P.L. 214-2005, SEC.61. Amended by P.L. 1-2006, SEC.307.