(a) Biodiesel Blend
Wyoming statutes designate a biodiesel blend contains xx biodiesel blended with a petroleum product. The Department shall consider any diesel product with 6 percent or more biodiesel a bio-diesel blend. Therefore, Bxx is B6, so B1 through B5 are classified as undyed diesel.
(b) Shrinkage Credit
Shrinkage credit is applicable for the following alternative fuels: biodiesel blends, E-85, and hydrogen.
- (i) To qualify for shrinkage credit, a distributor or importer shall:
- (A) Submit a letter requesting shrinkage credit;
- (B) Submit a legal description of the bulk plant location(s); and
- (C) Submit a color photograph of the bulk plant(s).
- (ii) To qualify for a shrinkage credit, fuel purchased from a broker at a terminal shall be owned by the purchaser when it leaves the terminal.
(c) Electronic Filing
Alternative fuel dealers shall be required to file monthly reports electronically, effective January 1, 2016.
(d) End-User Refunds - (i) To qualify for an end-user refund, the applicant shall be the ultimate purchaser (defined as any person consuming or using accountable products).
- (ii) Concerning compressed natural gas (CNG) and liquefied natural gas (LNG), invoices shall be calculated based on gasoline gallon equivalency (GGE) or diesel gallon equivalency (DGE), whichever is applicable to the specified alternative fuel.
- (iii) Liquefied natural gas (LNG) and/or biodiesel blends used to power auxiliary or off-road equipment is eligible for a refund of the fuel taxes paid at the time of purchase, less the state sales tax due the Wyoming Department of Revenue. The user(s) shall:
- (A) Submit a written and signed form as provided by the Wyoming Department of Transportation;
- (B) Submit receipts and total gallons along with the written claim forms to the Department. These shall show the amount of taxes paid (fuel and additional license tax) on any special fuel;
- (C) State the purpose of the fuel usage and describe the reason a refund is due; and
- (D) If applicable, include a list of all equipment powered by the diesel fuel claimed for refund.
- (iv) As applicable, trip logs, fuel disbursement log(s), receipts and invoices, and a complete list of all vehicles and equipment shall be maintained for audit purposes at the fuel user's office. WYDOT may request this information for verification at any time.
- (v) Idle time and off-loading are taxable uses of fuel and shall not be eligible for any non-highway credit or refund.
- (vi) The one-cent per gallon additional license tax imposed by W.S. 39-17- 104, W.S. 39-17-204, and W.S. W.S. 39-17-304 is not subject to refund.
(e) Tax-paid bulk alternative fuels purchased for agricultural purposes is eligible for a refund of the fuel taxes paid at purchase. The user shall: - (i) Submit a statement to the Wyoming Department of Transportation in the format required by the Department;
- (ii) Submit receipts and total gallons with the statement showing taxes paid (fuel and additional license taxes) on the bulk gasoline or undyed diesel;
- (iii) Specify the number of gallons claimed; and
- (iv) Provide proof with an Internal Revenue Service (IRS) form that shows the entity is registered as an agricultural business, or provide the State of Wyoming Agricultural Producers alternative form. Required forms shall be noted on the refund request.
045-1 Wyo. Code R. § 1-15