Section 45IAC12-8-8. Refund for tax paid on gasoline purchased or used for operating motorboats

Latest version.

A person is entitled to a gasoline tax refund for the operation of motorboats if:

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

(2) the motorboats are not operated on an Indiana lake.

(Department of State Revenue; Reg 6-6-1.1-903(4)(010); filed Sep 19, 1983, 2:23 pm: 6 IR 2327)

                    
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