Indiana Code Title 6. Taxation § 6-2.5-3.5-25

Sec. 25. If a sale of gasoline is exempt from the gasoline use tax, the person that pays the tax to the retail merchant may file a claim for refund with the department.  The person must file the claim on the form, in the manner, and with the supporting documentation, prescribed by the department.  If a person properly files a claim for refund, the department shall refund to the person the gasoline use tax collected with respect to the exempt transaction.