Can you get a refund on clear kerosene and/or diesel used in an off-road manner? If so, what documentation is needed?
A refund of fuel taxes paid is allowed only if dyed kerosene or diesel is unavailable. To qualify for a refund, Form R-5377, Registration Application for Diesel Fuels Refund, must be submitted to the Department for review. If approved, a Diesel Fuel Refund Certificate will be issued and purchases of clear kerosene or diesel made on or after the effective date of the certificate may be eligible for refund. Form R-5015, Claim for Refund of Fuel Tax on Undyed Diesel Fuels, must be filed with the department accompanied by the original service station invoices and withdrawals tickets from bulk storage or in lieu of invoices, a computer record generated for the seller may be provided. The invoices and tickets must include the following information:
- Name and address of the dealer
- Name and address of the user (purchaser)
- Unit number, number of gallons purchased, price per gallon, total price and date of purchase