45 IAC 13-6-4 Qualification for refund

Sec. 4. The department may not make a refund to a carrier until the carrier has furnished proof of payment of the taxes imposed under IC 6-6-1.1 and IC 6-6-2.5, including invoices, purchase tickets, computer printouts, or statements, and showing: (1) date of sale, name of purchaser (permittee), number of gallons, name of products, state tax rate charged, and signature of purchaser; (2) name and address of vendor; and (3) any other information the department may reasonably request.