Revenue Publishes Commissioner's Directive on Procedures for Claiming Refunds on Sales Taxes Paid for Utilities

SUBJECT: Claim for Refund Procedures

 

EFFECTIVE DATE: July 1, 2012

 

REFERENCES: IC 6-3-4-8; IC 6-8.1-1-4; IC 6-8.1-9-1; 45 IAC 15-9-2

 

DIGEST OF CHANGES: Allows three years to file claim for refund for sales tax paid for utilities used in manufacturing, agriculture, and processing. Prior law limited statute of limitations to 18 months. Eliminates the requirement that taxpayer must file claim in Tax Court within 3 years of filing claim for refund.

 

INTRODUCTION

This directive sets forth the procedures that are to be followed by all taxpayers who file a claim for refund pursuant to IC 6-8.1-9-1 and outlines the proper manner in which the Indiana Department of Revenue will discharge its duties under the statute.

 

http://www.in.gov/legislative/iac/20120530-IR-045120241NRA.xml.html