§ 4.04.260. Presentation of claim—Affidavit—Original invoices.

A claim-ant for refund shall present to the tax commission a refund claim form accompanied by the original invoices showing the purchase. The refund forms shall state the total amount of such fuel so purchased and used by the consumer otherwise than for the propulsion of motor vehicles and the manner and the equipment in which the claimant has used the same.

A claimant for refund of tax on motor vehicle fuel purchased and exported from this state shall execute and furnish to the tax commission a certificate of exporation on such form as may be prescribed by the tax commission.

An invoice to qualify for refund shall contain at least:

(a)

The number of gallons of motor vehicle fuel purchased;

(b)

The price per gallon;

(c)

The total purchase price of the motor vehicle fuel; and

(d)

Such other information as may be prescribed by the tax commission.

The signature on the refund claim form shall subject the claimant to the charge of perjury for false statements contained on the refund application.

Daily records shall be maintained and preserved for a period of three years for audit purposes of all motor vehicle fuel used. The record shall set forth:

(a)

The piece of equipment being supplied with the fuel;

(b)

The number of gallons of fuel used in each fill; and

(c)

The purpose for which the piece of equipment will be used.

The gasoline fills shall be further classified as to on or off-highway use. Any motor vehicle fuel used in any licensed motor vehicle does not qualify for refund.

In accounting for motor vehicle fuel used for refund purposes direct measures shall be used and estimates are prohibited. Self-propelled vehicles with mounted auxiliary equipment consuming motor vehicle fuel shall only be allowed refunds if a separate motor vehicle fuel tank and a separate motor is used to operate the auxiliary equipment.

No person may be granted a refund of motor vehicle fuel taxes for off-highway use when such consumption takes place on highways constructed and maintained by public funds, on federal proprietary lands or reservations where the claimant has no ownership or control over such land or highways, except when such person is under a contractual relationship with the federal government or one of its agencies and is engaged in the performance of his duties pursuant to such relationship. Employment of an individual by the federal government or any of its agencies does not constitute a contractual relationship for the purpose of this subsection.

When in the opinion of the tax commission it would be beneficial to the state for a refund claimant to become a licensed dealer, such claimant may, at the option of the tax commission, be required to become a licensed dealer rather than a refund claimant unless such claimant chooses to claim refunds at the tax rate, less two percent.

(Ord. 226 § 9B, 1965)