{"data":{"id":"us-in/ic-6-2.5-3.5-25","jurisdiction":"us-in","citation":"IC 6-2.5-3.5-25","heading":"Exempt transactions; refunds; procedures","body":"Sec. 25. If a sale of gasoline is exempt from the gasoline use tax, the person that pays the tax to the retail merchant may file a claim for refund with the department. The person must file the claim on the form, in the manner, and with the supporting documentation, prescribed by the department. If a person properly files a claim for refund, the department shall refund to the person the gasoline use tax collected with respect to the exempt transaction.","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 3.5. Collection of Use Tax on Gasoline"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-3.5-25","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"838568edd04d4b51b2c0db00de1d43db66ffe4d27ce4393abb3c4f1834d6b8b5","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-3.5-24","next":"us-in/ic-6-2.5-3.5-26"},"notice":"GroundRules: Original legal text. Not legal advice."}