45 IAC 12-8-12 Refund for tax paid on gasoline purchased or used for operating a taxicab

Sec. 12. A person is entitled to a gasoline tax refund for the operation of a taxicab if: (1) the person is the purchaser of the gasoline and has paid the gasoline tax thereon; and (2) the taxicab is being operated by or for the purchaser for commercial use.