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Indiana Administrative Code (Last Updated: December 20, 2016) |
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Title 45. DEPARTMENT OF STATE REVENUE |
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Article 45IAC12. GASOLINE TAX |
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Rule 45IAC12-8. Refund for Tax Paid on Gasoline |
Section 45IAC12-8-17. Deduction in lieu of warrant for payment of refund
Latest version.
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In lieu of authorizing a refund under section 907 of this chapter [45 IAC 12-8-16], the administrator may permit a licensed distributor to deduct the claimed amount on the reports required by section 501 of this chapter [45 IAC 12-5-1 through 45 IAC 12-5-3]. (Department of State Revenue; Reg 6-6-1.1-908(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2329)