Indiana Administrative Code (Last Updated: December 20, 2016) |
Title 45. DEPARTMENT OF STATE REVENUE |
Article 45IAC6. PETROLEUM SEVERANCE TAX |
Rule 45IAC6-1. General Provisions |
Section 45IAC6-1-9. Refunds
Latest version.
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Any taxpayer may apply for a refund on forms prescribed by the department by identifying the amount and date of the alleged overpayment and the area in which the petroleum products were produced. The application for refund must include any supporting documentation as is reasonably requested by the department. (Department of State Revenue; PT II,; filed Jul 18, 1947, 9:30 a.m.:Rules and Regs. 1948, p. 352; filed Nov 25, 2014, 3:44 p.m.: 20141224-IR-045140145FRA)