Authority: IC 6-8.1-3-3

Affected: IC 6-6-2.5-32

Sec. 5. A person is entitled to a refund without interest for the amount of any special fuel tax, which:

1. (1) due to a clerical error, was erroneously paid; and
2. (2) has been remitted to the department.

(Department of State Revenue; Reg 6-6-2.1-804(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 307; errata, 6 IR 1250; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)