(a) A local transit system is entitled to a refund of tax paid on gasoline used:(1) for transporting persons for compensation by means of a motor vehicle or trackless trolley; or(2) in a maintenance or an administrative vehicle that is used by the local transit system to support the transit service.(b) If a refund is not issued within ninety (90) days of filing of the verified statement and all supplemental information required by IC 6-6-1.1-904.1, the department shall pay interest at the rate established by IC 6-8.1-9 computed from the date of filing of the refund application until a date determined by the administrator that does not precede by more than thirty (30) days the date on which the refund is made.As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.41; Acts 1981, P.L.93, SEC.4; P.L.1-1991, SEC.57; P.L.85-1995, SEC.11; P.L.234-2019, SEC.19.
Indiana Legal Code