Indiana Code Title 6. Taxation § 6-6-1.1-907

Sec. 907. (a) If the administrator determines that a licensed distributor has paid gasoline tax in error or is entitled to a refund or deduction, the administrator may issue a warrant in favor of that person.  The treasurer of state shall accept the warrant and make payment out of the revolving fund established in section 909 of this chapter.

(b) No refund shall be made under this section unless the written claim describes the reason the refund should be allowed.  The claim must be sworn to by the claimant and filed with the administrator, on forms prescribed by the administrator, within three (3) years after the end of the calendar year containing the taxable period in which the tax was erroneously collected.