Section 10-47B-127 - Tax refund to user of undyed special fuel for certain nonhighway uses--Calculationof refund.
10-47B-127. Tax refund to user of undyed special fuel for certain nonhighway uses--Calculation of refund. Any undyed special fuel consumer may apply for and obtain a refund of fuel taxes imposed and paid to this state, for undyed special fuel purchased and used by the consumer in the engine fuel supply tank of a motor vehicle used for nonhighway agricultural purposes or nonhighway commercial uses, except special fuel used to power a refrigeration unit which is attached to the engine fuel supply tank of the motor vehicle. This refund 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.
Source: SL 1995, ch 71, § 127.