Section 45IAC12-8-9. Refund for tax paid on gasoline purchased or used for operating aircraft

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A person is entitled to a gasoline tax refund for the operation of aircraft if the person is the purchaser of the gasoline and has paid the gasoline tax thereon. (Department of State Revenue; Reg 6-6-1.1-903(4)(020); filed Sep 19, 1983, 2:23 pm: 6 IR 2327)

                    
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