Indiana DOR Denies Fuel Tax Proportional Use Credit Refund

The Indiana Department of Revenue (DOR) denied a proportional use credit (PUC) refund for motor carrier fuel tax to an out-of-state motor carrier because the taxpayer failed to show that it filed a completed PUC refund claim with all the required documentation. The taxpayer sought a refund in motor carrier fuel tax for Q4 2023 by claiming a credit for fuel consumed during Q4 2023, which was denied as untimely. The taxpayer protested and the Department ruled that the claim was untimely because the taxpayer failed to provide a copy of its quarterly tax return on or before the deadline ...