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Ind. Code § 6-2.5-6-13

Refund; grounds

Applied in 1 court decision — leading case Carroll County Rural Electric Membership Corp. v. Indiana Department of State Revenue (2000)

Most recently applied in Carroll County Rural Electric Membership Corp. v. Indiana Department of State Revenue (August 2000)

As added by Acts 1980, P.L.52, SEC.1

Sec. 13. (a) Except as provided in subsection (b), a person is entitled to a refund from the department if:

(1) a retail merchant erroneously or illegally collects state gross retail or use taxes under this article from the person;

(2) the retail merchant remits the taxes to the department;

(3) the retail merchant does not refund the taxes to the person; and

(4) the person properly applies for the refund under the refund provisions contained in IC 6-8.1-9.

(b) A person is not entitled to a refund from the department on any state gross retail tax paid on the purchase or lease of a motor vehicle if the motor vehicle was purchased or leased for sharing on a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4).

Official source: Indiana General Assembly. Reproduced from public-domain Indiana statutes; confirm against the official source for the current text. Not legal advice.