{"data":{"id":"us-in/ic-6-6-2.5-34","jurisdiction":"us-in","citation":"IC 6-6-2.5-34","heading":"Supplier deduction for gallons purchased; prohibition; customer refunds; application","body":"Sec. 34. No supplier shall claim a deduction from taxable gallons for gallons actually purchased by the customer, notwithstanding that the supplier has issued a corrective credit or rebilling to a customer adjusting the tax liability. The only remedy available to a customer to offset liability for special fuel tax paid is to apply for a refund as provided by section 32(d) of this chapter.","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#6-6-2.5-34","current_through":"2026","vintage":"2026","retrieved_at":"2026-09-09T01:51:39Z","sha256":"01a37a80f5f9e8a4fd6aaf0053de37c42947123f5b1044da44f4215d9698c3b5","source_id":"us-in","stale":false,"prev":"us-in/ic-6-6-2.5-33","next":"us-in/ic-6-6-2.5-35"},"notice":"GroundRules: Original legal text. Not legal advice."}