Sec. 3. This chapter does not apply to refund claims made for gasoline taxes under IC 6-6-1.1, special fuel taxes under IC 6-6-2.5, or the vehicle excise tax (excluding interest and penalties) under IC 6-6-5.
As added by Acts 1980, P.L.61, SEC.1. Amended by Acts 1981, P.L.93, SEC.10; Acts 1982, P.L.59, SEC.5; P.L.335-1989(ss), SEC.23; P.L.277-1993(ss), SEC.53; P.L.111-2006, SEC.11; P.L.256-2017, SEC.89.
Structure Indiana Code
Article 8.1. Department of State Revenue; Tax Administration
6-8.1-9-1. Filing of Claim; Time Limitation; Considerations and Hearing; Decision; Appeal
6-8.1-9-1.2. Filing Fee Refund
6-8.1-9-1.3. Tax Refunds; Allocation Among Funds
6-8.1-9-2. Excess Tax Payments; Procedure for Credit or Refund; Pass Through Entities
6-8.1-9-3. Gasoline, Special Fuel, and Vehicle Excise Taxes; Inapplicability
6-8.1-9-4. Taxpayer Election to Contribute All or Part of the Taxpayer's Refund