{"data":{"id":"us-in/ic-6-2.5-6-13","jurisdiction":"us-in","citation":"IC 6-2.5-6-13","heading":"Refund; grounds","body":"Sec. 13. (a) Except as provided in subsection (b), a person is entitled to a refund from the department if:\n(1) a retail merchant erroneously or illegally collects state gross retail or use taxes under this article from the person;\n(2) the retail merchant remits the taxes to the department;\n(3) the retail merchant does not refund the taxes to the person; and\n(4) the person properly applies for the refund under the refund provisions contained in IC 6-8.1-9.\n(b) A person is not entitled to a refund from the department on any state gross retail tax paid on the purchase or lease of a motor vehicle if the motor vehicle was purchased or leased for sharing on a peer to peer vehicle sharing program (as defined in IC 24-4-9.2-4).","path":["TITLE 6. TAXATION","ARTICLE 2.5. STATE GROSS RETAIL AND USE TAXES","Chapter 6. Returns, Remittances, and Refunds"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-2.5-6-13","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"981067259322be655122cae9fc93df879bf7ac7aea742ae2fbbfcecbda6c138e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-2.5-6-12","next":"us-in/ic-6-2.5-6-13.5"},"notice":"GroundRules: Original legal text. Not legal advice."}