Indiana Code
Chapter 2.5. Special Fuel Tax
6-6-2.5-33. Payment of Interest on Refund Claim

Sec. 33. If a claim for refund is not issued within ninety (90) days of the filing required by section 32 of this chapter, the department shall pay interest at the rate established by IC 6-8.1-9 from a date that is ninety (90) days after the date that the department receives the claim for refund and all necessary documentation until a date, determined by the commissioner, that does not precede by more than thirty (30) days, the date on which the refund is made.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.85-1995, SEC.22.

Structure Indiana Code

Indiana Code

Title 6. Taxation

Article 6. Motor Fuel and Vehicle Excise Taxes

Chapter 2.5. Special Fuel Tax

6-6-2.5-1. "Alternative Fuel"

6-6-2.5-1.5. "Biodiesel"

6-6-2.5-2. "Blender"

6-6-2.5-3. "Blending"

6-6-2.5-4. "Bulk End User"

6-6-2.5-5. "Bulk Plant"

6-6-2.5-6. "Commissioner"

6-6-2.5-7. "Department"

6-6-2.5-8. "Destination State"

6-6-2.5-8.5. "Dyed Fuel User"

6-6-2.5-9. "Export"

6-6-2.5-10. "Exporter"

6-6-2.5-11. Repealed

6-6-2.5-12. "Heating Oil"

6-6-2.5-13. "Import"

6-6-2.5-13.1. "Import Verification Number"

6-6-2.5-14. "Invoiced Gallons"

6-6-2.5-15. "Liquid"

6-6-2.5-16. "Motor Vehicle"

6-6-2.5-16.1. "Permissive Supplier"

6-6-2.5-16.5. "Natural Gas Product"

6-6-2.5-17. "Person"

6-6-2.5-18. "Public Highway"

6-6-2.5-19. "Rack"

6-6-2.5-20. "Received"

6-6-2.5-21. "Retailer"

6-6-2.5-22. "Special Fuel"

6-6-2.5-22.5. "Special Fuel Gallon"

6-6-2.5-23. "Supplier"

6-6-2.5-24. "Terminal"

6-6-2.5-25. "Terminal Operator"

6-6-2.5-25.1. "Transfer in Bulk Into or Within a Terminal"

6-6-2.5-25.9. "Transporter"

6-6-2.5-26. "Transmix"

6-6-2.5-26.1. "Transport Truck"

6-6-2.5-26.2. "Two Party Exchange"

6-6-2.5-26.5. "Truck Stop"

6-6-2.5-27. "Wholesaler"

6-6-2.5-28. License Tax; Presumptions; Computation; Liability for Collection and Remittance; Sulfur Content; Penalty

6-6-2.5-29. Inventory Tax; Exclusions; Amount

6-6-2.5-30. Exemptions From Special Fuel Tax; Provision of Export Information; Refunds

6-6-2.5-30.5. Exemption From Special Fuel Tax; Restricted Personal, Noncommercial Use

6-6-2.5-31. Exempted Special Fuels; Dye Requirements and Specifications; Markers

6-6-2.5-32. Refunds; Circumstances; Claims; Investigations

6-6-2.5-32.5. Refund of Special Fuel Tax; Qualification; Claim for Refund

6-6-2.5-33. Payment of Interest on Refund Claim

6-6-2.5-34. Supplier Deduction for Gallons Purchased; Prohibition; Customer Refunds; Application

6-6-2.5-35. Collection and Remittance of Special Fuel Tax

6-6-2.5-36. Remittance of Tax; Procedures; Deadline

6-6-2.5-37. Costs of Collection, Reporting, and Remittance; Retention of Portion of Remittance; Amount; Failure to Report or Remit on Time

6-6-2.5-38. Duties and Responsibilities of Supplier in Collection of Tax; Liability

6-6-2.5-39. Consumption of Tax-Exempt Dyed or Marked Fuel for Nonexempt Purpose; Remittance of Tax

6-6-2.5-40. Transportation of Special Fuel; Requirements and Procedures; Violations

6-6-2.5-41. Licenses

6-6-2.5-42. Application for License; Form and Content; Investigation

6-6-2.5-43. Repealed

6-6-2.5-44. Surety Bond or Cash Deposit; Filing by Applicants

6-6-2.5-45. Disclosure of Financial Records; Increase in Bond or Cash Deposit

6-6-2.5-46. Filing of New Bond; Conditions; Cancellation of License; Reduction of Cash Deposit by Judgment; Additional Deposit

6-6-2.5-47. Deposit Insufficient to Ensure Payment; Written Demand to File New Bond; Requirements; Cancellation of License

6-6-2.5-48. Release of Surety From Liability; Written Request; Notice; Cancellation

6-6-2.5-49. Denial of License; Hearing; Notice

6-6-2.5-50. Issuance of License

6-6-2.5-51. Validity of License

6-6-2.5-52. Transfer of License; Prohibition

6-6-2.5-53. Display of License at Place of Business

6-6-2.5-54. Discontinuance of Business; Surrender of License

6-6-2.5-55. Notice of Discontinuance, Sale, or Transfer of Business; Content; Liability

6-6-2.5-56. Repealed

6-6-2.5-56.5. Suppliers, Permissive Suppliers, and Licensed Importers; Reporting Requirements; Violations

6-6-2.5-57. Terminal Operators; Reporting Requirements; Inventory Records

6-6-2.5-58. Final Report Upon Discontinuance, Sale, or Transfer of Business or Revocation of License; Payment of Taxes and Penalties

6-6-2.5-59. Exporters; Reporting Requirements

6-6-2.5-60. Transporters; Reporting Requirements; Failure to Report; Penalty; Waiver of Report

6-6-2.5-61. Composite and Modified Reports

6-6-2.5-62. Special Fuel Restrictions; Violations; Exemptions

6-6-2.5-63. Failure of Suppliers, Permissive Suppliers, Importers, and Blenders to Collect or Timely Remit Tax; Penalties

6-6-2.5-64. Civil Penalties; Exemption

6-6-2.5-65. Shipping Documents; Violations; Impoundment, Seizure, and Sale of Vehicle; Evidence; Release

6-6-2.5-66. Listed Tax

6-6-2.5-67. Use of Tax Revenues

6-6-2.5-68. Deposit of Revenue

6-6-2.5-69. Class Actions for Refund of Tax; Prerequisites

6-6-2.5-70. Inspections

6-6-2.5-71. Sealing Special Fuel or Kerosene Pump; Compliance; Penalty

6-6-2.5-72. Reports; Electronic Filing