1. (a) A person that pays the tax imposed by this chapter on the use of special fuel in the operation of a for-hire bus (as defined in IC 9-13-2-66.7 ) is entitled to a refund of the tax without interest if the person has:

   1. (1) consumed the special fuel outside Indiana;
   2. (2) paid a special fuel tax or highway use tax for the special fuel in at least one (1) state or other jurisdiction outside Indiana; and
   3. (3) complied with subsection (b).

2. (b) To qualify for a refund under this section, a special fuel user shall submit to the department a claim for a refund, in the form prescribed by the department, that includes the following information:

   1. (1) Any evidence requested by the department of the following:

      1. (A) Payment of the tax imposed by this chapter.
      2. (B) Payment of taxes in another state or jurisdiction outside Indiana.
   2. (2) Any other information reasonably requested by the department.

As added by P.L.85-1995, SEC.21. Amended by P.L.198-2016, SEC.27.