Section 45IAC10-6-5. Refund of tax paid by mistake

Latest version.

A person is entitled to a refund without interest for the amount of any special fuel tax, which:

(1) due to a clerical error, was erroneously paid; and

(2) has been remitted to the department.

(Department of State Revenue; Reg 6-6-2.1-804(010); filed Jan 3, 1983, 2:29 p.m.: 6 IR 307; errata, 6 IR 1250; filed Dec 18, 2015, 3:40 p.m.: 20160113-IR-045140518FRA)

                    
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