Ind. Admin. Code tit. 45, r. 12-8-9
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-903
Sec. 9. A person is entitled to a gasoline tax refund for the operation of aircraft if the person is the purchaser of the gasoline and has paid the gasoline tax thereon.
(Department of State Revenue; Reg 6-6-1.1-903(4)(020); filed Sep 19, 1983, 2:23 pm: 6 IR 2327)