Ind. Admin. Code tit. 45, r. 13-6-4 – Qualification for refund

Affected: IC 6-6-1.1; IC 6-6-2.5; IC 6-6-4.1-7; IC 6-6-4.1-8

Sec. 4. The department may not make a refund to a carrier until the carrier has furnished proof of payment of the taxes imposed under IC 6-6-1.1 and IC 6-6-2.5, including invoices, purchase tickets, computer printouts, or statements, and showing:

(1) date of sale, name of purchaser (permittee), number of gallons, name of products, state tax rate charged, and signature of purchaser;
(2) name and address of vendor; and
(3) any other information the department may reasonably request.

(Department of State Revenue; Reg 6-6-4.1-7(c)(020); filed Jul 13, 1984, 9:25 a.m.: 7 IR 2322; filed Apr 30, 1986, 3:30 p.m.: 9 IR 2194; filed Dec 18, 2015, 3:42 p.m.: 20160113-IR-045140520FRA)