Section 10-47B-119 - Tax refund to consumer for nonhighway use--Calculation of refund--Portion ofrefund deposited in value added agriculture subfund.
10-47B-119. Tax refund to consumer for nonhighway use--Calculation of refund--Portion of refund deposited in value added agriculture subfund. Any motor fuel consumer may apply for and obtain a refund of fuel taxes imposed and paid to this state, for motor fuel purchased and used by consumers in motor vehicles, recreation vehicles, and farm equipment used for nonhighway agricultural purposes or used in motor vehicles or equipment for nonhighway commercial uses. The portion of this refund attributed to nonhighway use of motor vehicles shall be calculated by multiplying the motor vehicle's average miles per gallon during the claim period times the number of nonhighway miles the vehicle was operated. The average miles per gallon and nonhighway miles shall be supported by actual individual vehicle fuel disbursement records and odometer readings. The portion of this refund attributed to nonhighway machinery and equipment shall be supported by individual vehicle fuel disbursement records. Three cents per gallon of each tax refund shall be deposited in the value added agriculture subfund created in § 1-16G-25. For the purposes of this section, the refund applies to any purchases of motor fuel made after July 1, 1999.
Source: SL 1995, ch 71, § 119; SL 1999, ch 5, § 3; SL 1999, ch 58, § 40.