Section 45IAC12-8-5. Refund for tax paid on gasoline purchased or used for operating concrete mixing equipment

   (a) A person is entitled to a gasoline tax refund for the operation of concrete mixing equipment mounted on a motor vehicle if:

(1) the person is the purchaser of the gasoline and has paid the gasoline tax thereon; and

(2) the concrete mixing equipment is being operated by or for the purchaser for commercial use.

  (b) For purposes of this section, "concrete mixing equipment" is the continuous movement apparatus mounted on a motor vehicle which is designed to mix concrete and other similar substances.

  (c) For purposes of this section, thirty percent (30%) of gasoline placed into a fuel supply tank which operates both concrete mixing equipment and the engine propelling a motor vehicle is eligible for refund. (Department of State Revenue; Reg 6-6-1.1-903(2)(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2326)