10-47B-132. Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund.

Any person may apply for and obtain a refund of taxes paid by the person to this state when undyed diesel is accidentally mixed with dyed diesel fuel if the following conditions are met:

(1)    The amount of undyed diesel fuel accidentally mixed with dyed diesel fuel equals five hundred gallons or more;

(2)    The claimant notifies the department of the accidental mixing within five days of the incident and provides all supporting documentation to the department within sixty days;

(3)    The department can determine with reasonable certainty the amount of dyed and undyed diesel fuel involved in the accidental mixing; and

(4)    The mixed fuel is dyed by the department to the specifications set forth in this chapter if deemed necessary by the secretary.

No interest may be paid to a claimant applying for a refund under this section.

Source: SL 1995, ch 71, § 131A; SL 1996, ch 90, § 34; SL 2021, ch 51, § 1.