45 IAC 10-6-5
45 IAC 10-6-5 Refund of tax paid by mistake
Cite as Ind. Admin. Code tit. 45, r. 10-6-5
Sec. 5. A person is entitled to a refund without interest for the amount of any special fuel tax, which:
(1) due to a clerical error, was erroneously paid; and
(2) has been remitted to the department.