{"data":{"id":"us-in/ic-6-6-1.1-903","jurisdiction":"us-in","citation":"IC 6-6-1.1-903","heading":"Refund for tax paid on gasoline purchased or used for designated purposes; interest","body":"Sec. 903. (a) A person is entitled to a refund of gasoline tax paid on gasoline purchased or used for the following purposes:\n(1) Operating stationary gas engines.\n(2) Operating equipment mounted on motor vehicles, whether or not operated by the engine propelling the motor vehicle.\n(3) Operating a tractor used for agricultural purposes.\n(3.1) Operating implements of agriculture (as defined in IC 9-13-2-77).\n(4) Operating motorboats or aircraft.\n(5) Cleaning or dyeing.\n(6) Other commercial use, except propelling motor vehicles operated in whole or in part on an Indiana public highway.\n(7) Operating a taxicab (as defined in section 103 of this chapter).\n(8) Used to create racing fuel and the fuel:\n(A) consists of a fuel blend nominally consisting of more than eighty-nine percent (89%) ethanol and less than eleven percent (11%) gasoline;\n(B) will not be blended to become a fuel that can be used for propelling a motor vehicle operated in whole or in part on an Indiana public highway; and\n(C) will be resold by the person purchasing the fuel to a purchaser that is located in another state, territory, or foreign country.\n(b) If a refund is not issued within ninety (90) days of filing of the verified statement and all supplemental information required by IC 6-6-1.1-904.1, the department shall pay interest at the rate established by IC 6-8.1-9 computed from the date of filing of the verified statement and all supplemental information required by the department until a date determined by the administrator that does not precede by more than thirty (30) days the date on which the refund is made.","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#6-6-1.1-903","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"9c23a67d6cc1c6b370a40db09f23bf244281cf25dca360d22c7f95c4f45854b1","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-1.1-902.5","next":"us-in/ic-6-6-1.1-904"},"notice":"GroundRules: Original legal text. Not legal advice."}