The department shall credit or refund to a distributor or remote seller the taxes paid under this chapter on taxable products that are:

1. (1) shipped outside Indiana;
2. (2) returned to the manufacturer; or
3. (3) destroyed by the distributor in the presence of an employee or agent of the department.

As added by P.L.96-1987, SEC.7. Amended by P.L.165-2021, SEC.112; P.L.137-2022, SEC.78.