45 IAC 12-8-2 - Refund to local transit systems; limitations; requisites
Authority: IC 6-8.1-3-3
Affected: IC 6-6-1.1-902
Sec. 2.
(a) A local
transit system is entitled to a refund of tax paid on gasoline used in its
operations along highways in Indiana.
(b) For purposes of this section, a "local
transit system" is a municipally owned or contracted common carrier that
transports persons within the corporate limits of a municipality, or within the
corporate limits and not more than five (5) miles beyond the corporate limits
of a municipality, all of which are in Indiana.
(c) For purposes of subsection (b), "common
carrier" means a person that holds themself out to the general public to engage
in the transportation by motor vehicle of persons for compensation, whether
over regular or irregular routes.
(d) For purposes of this section, "use" has
the meaning as provided in
45 IAC
12-1-17(a)(3).
Notes
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