45 IAC 12-8-10 Refund for tax paid on gasoline purchased or used for cleaning or dyeing

Sec. 10. A person is entitled to a gasoline tax refund for gasoline used for cleaning or dyeing if: (1) the person is the purchaser of the gasoline and has paid the gasoline tax thereon; and (2) the gasoline is used by or for the purchaser for commercial use.