Sec. 32.5. (a) A person that pays the tax imposed by this chapter on the use of special fuel in the operation of a for-hire bus (as defined in IC 9-13-2-66.7 ) is entitled to a refund of the tax without interest if the person has: (1) consumed the special fuel outside Indiana; (2) paid a special fuel tax or highway use tax for the special fuel in at least one (1) state or other jurisdiction outside Indiana; and (3) complied with subsection (b). (b) To qualify for a refund under this section, a special fuel user shall submit to the department a claim for a refund, in the form prescribed by the department, that includes the following information: (1) Any evidence requested by the department of the following: (A) Payment of the tax imposed by this chapter. (B) Payment of taxes in another state or jurisdiction outside Indiana. (2) Any other information reasonably requested by the department.
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