Section 10-47B-141 - Time limit to claim refund.
10-47B-141. Time limit to claim refund. Any claim for refund of motor fuel or special fuel tax shall be received by the department within fifteen months of the date the fuel was originally purchased in order to be accepted for refund. Fuel purchased more than fifteen months from the date the claim is received is forever barred from refund eligibility.
Source: SL 1995, ch 71, § 138.