Refund for tax paid on gasoline purchased or used for other commercial use

Authority: IC 6-8.1-3-3 Affected: IC 6-6-1.1-903 Sec. 11. A person is entitled to a gasoline tax refund for other commercial use if: (1) the person is the purchaser of the gasoline and has paid the gasoline tax thereon; and (2) the gasoline is not used to propel motor vehicles operated in whole or in part on an Indiana highway. (Department of State Revenue; Reg 6-6-1.1-903(6)(010); filed Sep 19, 1983, 2:23 p.m.: 6 IR 2327; filed Dec 12, 2023, 2:27 p.m.: 20240110-IR-045230448FRA)