Form L-303 - Information Return for Refund of Gasoline Use in Farm Operations
Form L-304 - Refund for Farm Gas Fee Gasoline used in farm tractors or other farm equipment used in planting cultivating and harvesting.
Form L-325 - Refund of Motor Fee User Fee on Diesel Used in Non-Highway Equipment Diesel fuel used in farm tractors and non-highway equipment. The non-highway equipment submitted on the L-325 should have its own fuel supply tank.
Form L-2087 - Refund of Motor Fuel User Fee Used in Trucking Equipment Diesel fuel used in trucking equipment also known as power take off equipment or auxiliary equipment which runs off the same fuel supply tank as the engine of the motor vehicle to which it is attached.
Form L-2117 - Tare Allowance Refund This refund is available to fuel vendors with eligible purchaser status. See additional information concerning Tare Allowance Refunds below.
Form L-2131 - Refund for Gasoline Use for Aviation Purposes Gasoline used for aviation purposes.
Form L-2133 – Motor Fuel Refund Application Sales to or purchases by the United States Government, its agencies or instrumentalities. Sales or purchases for State owned buses or vehicles use in pupil transportation. Sales or purchases for State funded institutions of higher learning for student transportation. Sales to or purchases by a Regional Transportation Authority Motor fuel diverted to another state. Contaminated product. Gasoline used by commercial shrimp boats
MOTOR FUEL EXEMPTIONS
SECTION 12-28-710. Exemption from the user fee on motor fuel.
Subject to the procedural requirements and conditions set out in this article, the following are exempt from the user fee imposed by Section 12-28-310 on motor fuel subject to the user fee:
(1) motor fuel subject to the user fee for which proof of export is available in the form of a terminal issued destination state shipping paper;
(a) exported by a supplier who is licensed in the destination state;
(b) sold by a supplier to another person for immediate export to a state for which the destination state's motor fuel user fee has been paid to the supplier who is licensed to remit user fees to the destination state;
(c) which is destined for use other than for resale within the destination state for which an exemption has been made available by the destination state subject to procedural regulations promulgated by the department;
(2) motor fuel subject to the user fee which was acquired by a licensed exporter and as to which the user fee imposed by this chapter previously has been paid or accrued, which motor fuel was placed into storage in this State and subsequently was exported by transport truck by or on behalf of the licensed exporter;
(3) motor fuel subject to the user fee which was acquired by an unlicensed exporter and as to which the user fee imposed by this chapter previously has been paid or accrued and subsequently was exported by transport truck by or on behalf of the licensed exporter in a diversion across state boundaries properly reported in conformity with Section 12-28-1525;
(4) motor fuel subject to the user fee exported out of a bulk plant in this State in a tank wagon if the destination of that vehicle does not exceed twenty-five miles from the borders of this State and as to which the user fee imposed by this chapter previously has been paid or accrued, subject to gallonage limits and other conditions established by the department;
(5) K-1 kerosene sold at retail through dispensers which have been designed and constructed to prevent delivery directly from the dispenser into a vehicle fuel supply tank and K-1 kerosene sold at retail through nonbarricaded dispensers in quantities of not more than twenty-one gallons for use other than for highway purposes, under regulations as the department reasonably requires;
(6) motor fuel subject to the user fee sold to the United States or its agencies or instrumentalities;
(7) subject to determination by the department, that portion of motor fuel subject to the user fee used to operate equipment attached to a motor vehicle, if the motor fuel subject to the user fee was placed into the fuel supply tank of a motor vehicle that has a common fuel reservoir for travel on a highway and for the operation of equipment;
(8) motor fuel subject to the user fee acquired by an end user out-of-state and carried into this State, retained within and consumed from the same vehicle fuel supply tank within which it was imported;
(9) kerosene and diesel fuel used as heating oil or in trains or used in equipment not licensed as a motor vehicle other than as expressly exempted under another provision;
(10) motor fuel subject to the user fee which was lost or destroyed as a direct result of a sudden and unexpected casualty;
(11) diesel fuel subject to the user fee which has been contaminated by dye so as to be unsalable or unusable as highway fuel;
(12) motor fuel subject to the user fee used in state-owned school buses and in state-owned administration and service vehicles used in the pupil transportation program and transportation of students by state-funded institutions of higher learning;
(13) motor fuel subject to the user fee used in manufacture of fuel oil;
(14) motor fuel subject to the user fee sold for use in commercial shrimp boats;
(15) gasoline subject to the user fee used in operating tractors or other farm equipment used exclusively in farm operations, no part of which is used in any vehicle or equipment driven upon the public roads, streets, or highways of this State. A claim for refund must be made under Section 12-28-790;