45 IAC 12-8-11 Refund for tax paid on gasoline purchased or used for other commercial use

Sec. 11. A person is entitled to a gasoline tax refund for other commercial use if: (1) the person is the purchaser of the gasoline and has paid the gasoline tax thereon; and (2) the gasoline is not used to propel motor vehicles operated in whole or in part on an Indiana highway.