A person is entitled to a refund from the department if:

1. (1) a retail merchant erroneously or illegally collects state gross retail or use taxes under this article from the person;
2. (2) the retail merchant remits the taxes to the department;
3. (3) the retail merchant does not refund the taxes to the person; and

4. (4) the person properly applies for the refund under the refund provisions contained in IC 6-8.1-9 .

   As added by Acts 1980, 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.