Indiana Code 6-6-1.1-902. Refund to local transit system; interest
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Sec. 902. (a) A local transit system is entitled to a refund of tax paid on gasoline used:
(2) in a maintenance or an administrative vehicle that is used by the local transit system to support the transit service.
(1) for transporting persons for compensation by means of a motor vehicle or trackless trolley; or
Terms Used In Indiana Code 6-6-1.1-902
- Administrator: means the administrative head of the department of state revenue or the administrator's designee. See Indiana Code 6-6-1.1-103
- Department: means the department of state revenue. See Indiana Code 6-6-1.1-103
- Gasoline: means :
Indiana Code 6-6-1.1-103
- Motor vehicle: means a vehicle, except a vehicle operated on rails, which is propelled by an internal combustion engine or motor and is designed to permit its mobile use on public highways. See Indiana Code 6-6-1.1-103
- Verified: when applied to pleadings, means supported by oath or affirmation in writing. See Indiana Code 1-1-4-5
(b) If a refund is not issued within ninety (90) days of filing of the verified statement and all supplemental information required by IC 6-6-1.1-904.1, the department shall pay interest at the rate established by IC 6-8.1-9 computed from the date of filing of the refund application until a date determined by the administrator that does not precede by more than thirty (30) days the date on which the refund is made.
As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.41; Acts 1981, P.L.93, SEC.4; P.L.1-1991, SEC.57; P.L.85-1995, SEC.11; P.L.234-2019, SEC.19.