{"data":{"id":"us-in/ic-6-6-1.1-704","jurisdiction":"us-in","citation":"IC 6-6-1.1-704","heading":"Refund or deduction","body":"Sec. 704. A licensed distributor who pays any gasoline tax in error, or who is entitled to a refund or credit under this chapter, may, upon authorization by the administrator, take a deduction in lieu of a refund on subsequent monthly reports for the amount of gasoline on which the tax was paid.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 1.1. Gasoline Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-1.1-704","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"b5329f6256c800f07afc142e03e04f4cdeb25eabd1f1180313fa995fc3abb4e7","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-1.1-703","next":"us-in/ic-6-6-1.1-705"},"notice":"GroundRules: Original legal text. Not legal advice."}