Authority: IC 6-8.1-3-3

Affected: IC 6-6-1.1-903

Sec. 8. A person is entitled to a gasoline tax refund for the operation of motorboats if:

1. (1) the person is the purchaser of the gasoline and has paid the gasoline tax thereon; and
2. (2) the motorboats are not operated on an Indiana lake.

(Department of State Revenue; Reg 6-6-1.1-903(4)(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2327)