Sec. 902. (a) A local transit system is entitled to a refund of tax paid on gasoline used:
(1) for transporting persons for compensation by means of a motor vehicle or trackless trolley; or
(2) in a maintenance or an administrative vehicle that is used by the local transit system to support the transit service.
(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.