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Sec. 8. A credit allowed under this chapter is refundable. Credits refunded under this section are payable from the motor vehicle highway account established under IC 8-14-1. As added by P.L.277-2013, SEC.14.
Structure Indiana Code
Indiana Code
Title 6. Taxation
Article 6. Motor Fuel and Vehicle Excise Taxes
Chapter 12. Road Tax Credit
6-6-12-1. Applicability
6-6-12-2. Applicable After 2013
6-6-12-3. "Carrier"
6-6-12-4. "Road Tax"
6-6-12-5. Tax Credit Claim
6-6-12-6. Tax Credit Amount
6-6-12-7. Procedure for Claiming Credit
6-6-12-8. Refundable Credit
6-6-12-9. False Statement; Fraudulent Fuel Receipts; Penalties