28-5613. Licensee refunds; definition


A. A licensee who is seeking a refund shall apply pursuant to section
28-5612, except that a licensee shall file an application for refund within three years
after the date of purchase or invoice of the motor fuel for which a refund is claimed.


B. For the purposes of this section, "licensee" includes a supplier, an interstate
user, a restricted distributor or a licensed use fuel vendor.