{"data":{"id":"us-in/ic-6-6-2.5-32.5","jurisdiction":"us-in","citation":"IC 6-6-2.5-32.5","heading":"Refund of special fuel tax; qualification; claim for refund","body":"Sec. 32.5. (a) A person that pays the tax imposed by this chapter on the use of special fuel in the operation of a for-hire bus (as defined in IC 9-13-2-66.7) is entitled to a refund of the tax without interest if the person has:\n(1) consumed the special fuel outside Indiana;\n(2) paid a special fuel tax or highway use tax for the special fuel in at least one (1) state or other jurisdiction outside Indiana; and\n(3) complied with subsection (b).\n(b) To qualify for a refund under this section, a special fuel user shall submit to the department a claim for a refund, in the form prescribed by the department, that includes the following information:\n(1) Any evidence requested by the department of the following:\n(A) Payment of the tax imposed by this chapter.\n(B) Payment of taxes in another state or jurisdiction outside Indiana.\n(2) Any other information reasonably requested by the department.","path":["TITLE 6. TAXATION","ARTICLE 6. MOTOR FUEL AND VEHICLE EXCISE TAXES","Chapter 2.5. Special Fuel Tax"],"source_url":"https://iga.in.gov/ic/2026/Title_6.html#6-6-2.5-32.5","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"fbec5ed2c49302673010c02ade6fd12e3eb6f0369e8f52f64a6d5f0b1dc6587e","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-2.5-32","next":"us-in/ic-6-6-2.5-32.7"},"notice":"GroundRules: Original legal text. Not legal advice."}