Section 10-47B-132 - Refund for taxes paid when undyed diesel fuel accidentally mixed-Conditions for refundAny person may apply for and obtain a refund of taxes paid by the person to this state when undyed diesel is accidentally mixed with dyed diesel fuel if the following conditions are met:
(1) The amount of undyed diesel fuel accidentally mixed with dyed diesel fuel equals five hundred gallons or more;(2) The claimant notifies the department of the accidental mixing within five days of the incident and provides all supporting documentation to the department within sixty days;(3) The department can determine with reasonable certainty the amount of dyed and undyed diesel fuel involved in the accidental mixing; and(4) The mixed fuel is dyed by the department to the specifications set forth in this chapter if deemed necessary by the secretary.No interest may be paid to a claimant applying for a refund under this section.
SL 1995, ch 71, § 131A; SL 1996, ch 90, § 34; SL 2021, ch 51, § 1.Amended by S.L. 2021, ch. 51,s. 1, eff. 7/1/2021.