28-5614

28-5614. Refunds; use fuel

A. If a vendor pays the use fuel tax rate for use class motor vehicles on use fuel
that is actually used in the propulsion of a light class motor vehicle on a highway in
this state or that is actually used in the propulsion of a use class motor vehicle that
is exempt pursuant to section 28-5432 from the weight fee prescribed in section 28-5433
on a highway in this state and for the purpose of convenience and facility only, the
vendor may apply to the department for a refund of the difference between the amount of
the use class motor vehicle use fuel tax paid and the amount of the light class motor
vehicle use fuel tax on the same number of gallons purchased.

B. If a person who transports forest products on a highway in this state in
compliance with the requirements of section 41-1516 pays the use fuel tax rate prescribed
in section 28-5606, subsection B, paragraph 2 for a use class motor vehicle that is
eligible for the use fuel tax rate prescribed in section 28-5606, subsection B, paragraph
3, the person may apply to the department for a refund of the difference between the
amount of the use fuel tax paid and the use fuel tax rate prescribed for a motor vehicle
transporting forest products.

C. The director may prescribe any forms the director deems necessary to implement
this section.

D. A vendor may file an application for a refund pursuant to this section either:

1. On a monthly basis subject to the limitations prescribed in section 28-5612.

2. If the amount of the requested refund is at least seven hundred fifty dollars,
except that a vendor shall not file an application for a refund pursuant to this
paragraph more frequently than once each week.

E. The director shall:

1. Pay the refund from current use fuel tax receipts.

2. Deduct the refund from the monthly use fuel tax receipts before the deposit
pursuant to section 28-5730 is made.