(a) A person is entitled to a refund of gasoline tax paid on gasoline purchased or used for the following purposes:

1. (1) Operating stationary gas engines.
2. (2) Operating equipment mounted on motor vehicles, whether or not operated by the engine propelling the motor vehicle.
3. (3) Operating a tractor used for agricultural purposes.
4. (3.1) Operating implements of agriculture (as defined in IC 9-13-2-77 ).
5. (4) Operating motorboats or aircraft.
6. (5) Cleaning or dyeing.
7. (6) Other commercial use, except propelling motor vehicles operated in whole or in part on an Indiana public highway.
8. (7) Operating a taxicab (as defined in section 103 of this chapter).

9. (8) Used to create racing fuel and the fuel:

   1. (A) consists of a fuel blend nominally consisting of more than eighty-nine percent (89%) ethanol and less than eleven percent (11%) gasoline;
   2. (B) will not be blended to become a fuel that can be used for propelling a motor vehicle operated in whole or in part on an Indiana public highway; and
   3. (C) will be resold by the person purchasing the fuel to a purchaser that is located in another state, territory, or foreign country.

(b) If a refund is not issued within ninety (90) days of filing of the verified statement and all supplemental information required by IC 6-6-1.1-904.1 , the department shall pay interest at the rate established by IC 6-8.1-9 computed from the date of filing of the verified statement and all supplemental information required by the department until a date determined by the administrator that does not precede by more than thirty (30) days the date on which the refund is made.

As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.12; Acts 1980, P.L.51, SEC.42; Acts 1981, P.L.93, SEC.5; P.L.97-1987, SEC.10; P.L.2-1991, SEC.40; P.L.1-1991, SEC.58; P.L.210-2005, SEC.2; P.L.204-2016, SEC.27.