SB1382 amends the Motor Fuel Tax Law to clarify refund eligibility for undyed diesel fuel unintentionally mixed with dyed diesel fuel.
SB1382 amends the Motor Fuel Tax Law to allow for refunds of taxes paid on undyed diesel fuel unintentionally mixed with dyed diesel fuel. It specifies that any person who has paid the tax on such a mixture may file a claim for refund, provided the mixture is equal to or exceeds 500 gallons. The claim must include documentation of the mixing date, location, quantity, and disposition of the fuel. The Department of Revenue can investigate the claim's correctness and issue a refund or credit if approved.
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