Sec. 12. The department may adopt rules under IC 4-22-2 necessary to enforce this chapter, including rules relating to the refunding of taxes paid under this chapter. As added by P.L.50-1992, SEC.1.
Rules for enforcement of chapter; tax refund provisions
Ind. Code § 6-7-3-12, under Chapter 3. Controlled Substance Excise Tax.
Ind. Code § 6-7-3-12