§ 12.55.180. Tax refunds to purchaser.

A.

If a person obtains motor fuel on which the tax levied by this chapter has been paid, such as motor fuel delivered to a common storage tank, and uses the motor fuel in a manner that makes the motor fuel exempt from the tax, the person may apply to the department for a refund of the tax levied.

B.

The application for refund must be made on a form prescribed by the department within 90 days from the end of the month in which the purchase was made of the motor fuel, as indicated on the invoice or receipt.

C.

Failure to apply for a refund within the 90-day period is a waiver of the right to the refund. A claim is considered to be filed when it is mailed or personally presented to the department.

D.

Except as provided in subsection E. of this section, the claim must include a copy of the invoice(s) of each purchase of motor fuel for which a refund is being claimed. The invoices must show the type of motor fuel purchased, the number of gallons of motor fuel purchased, and the amount of tax paid under this chapter.

E.

An agency of the federal, state or local government whose employees make purchases of motor fuel exclusively for official use and use a credit card issued to that agency may submit a claim for refund containing a schedule of invoices of purchases of motor fuel, in lieu of providing original invoices for the motor fuel purchases, as long as:

1.

Charges on the credit card are billed directly to the governmental agency;

2.

The schedule of invoices complies with generally accepted internal accounting controls, is capable of verification by audit, and details the following information for each purchase of motor fuel:

a.

The transaction date;

b.

The invoice number;

c.

The type of motor fuel purchased;

d.

The name of the reseller and physical location of the pump;

e.

The name of the governmental agency purchasing the motor fuel;

f.

The price per gallon of motor fuel paid;

g.

The number of gallons of motor fuel purchased;

h.

The tax paid on each gallon of motor fuel purchased; and

i.

Any other information required by the department in order to evaluate if the claim for refund meets the requirements of this chapter.

(AO No. 2017-141 , § 1, 3-1-18)