Ga. Comp. R. & Regs. r. 560-9-1-.01 — Refund of Motor Fuel Excise Tax

(1) General. Claims for a refund of the motor fuel excise tax under O.C.G.A. § 48-9-10 must be made on forms required by the Georgia Department of Revenue and verified by an affidavit of the claimant or a corporate officer if the claimant is a corporation. (2) Distributors. A distributor claiming a motor fuel excise tax refund must use Revenue Form MFD-33. (3) Retail dealers. A retail motor fuel dealer claiming a refund amounting to 2 percent of the first 5 1/2 cents per gallon of the motor fuel excise tax as compensation to cover losses for evaporation, shrinkage or spillage under O.C.G.A. § 48-9-10(c) must use Revenue Form MFR-21. (a) Obtaining a refund permit. A retail motor fuel dealer seeking an initial refund of motor fuel tax under this subparagraph must first obtain a refund permit from the Department. A retail dealer can apply for a permit and seek a refund at the same time by including the phrase "APPLIED FOR" on Form MFR-21 in the "Permit Number" section of the form. After validating the data supplied on the form, the Department will issue a permit number to the dealer and process the claim. (b) Retention of invoices. A retail motor fuel dealer claiming a refund should not attach to Form MFR-21 any invoices or other documentation supporting its claim. Instead, the dealer must retain all original invoices or other documentation for three years from the date the dealer receives a refund. The Department shall assess a dealer for any refund previously paid if the dealer fails to retain all invoices or other documentation relating to the refund for the three-year period during which it can be claimed. (c) Invoices or other documentation must specify: 1. Actual date of delivery; 2. Name and address of purchaser; 3. Name and address of seller preprinted on the invoice; 4. Amount of motor fuel tax charged; 5. All applicable state and federal taxes; 6. Amount of metered gallons purchased, type of fuel, and total cost of fuel; and 7. Serial or sequential invoice numbers. (4) Agricultural crops. A person claiming a refund of motor fuel excise tax paid on the purchase of gasoline used for the production of agricultural crops under O.C.G.A. § 48-9-10(b) must use Revenue Form MFR-03. (5) Agricultural field use. A person claiming a refund of motor fuel tax paid on the purchase of diesel fuel used in vehicles licensed for agricultural field use under O.C.G.A. § 48-9-10(a)(3) must use Revenue Form MFR-04. (6) Non-dyed fuel oils used for non-highway purposes. A person claiming a refund of motor fuel excise tax paid on the purchase of non-dyed diesel fuel that is used for non-highway use under O.C.G.A. § 48-9-10(b)(2) must use Revenue Form MFR-43. Cite as Ga. Comp. R. & Regs. R. 560-9-1-.01 Authority: O.C.G.A. Secs. 48-2-12 , 48-9-10 . History. Original Rule entitled "Duties and Responsibilities of the Director of the Motor Fuel Tax Unit" adopted. F. and eff. June 30, 1965. Repealed: New Rule of same title adopted. F. Dec. 24, 1974; eff. Jan. 13, 1975. Repealed: New Rule entitled "Duties and Responsibilities of the Director of the Motor Fuel Tax Division" adopted. F. Oct. 5, 1978; eff. Jan. 1, 1979, as specified by the Agency. Repealed: New Rule of same title adopted. F. Dec. 3, 1979; eff. Jan. 1, 1980, as specified by the Agency. Repealed: New Rule entitled "Refund of Motor Fuel Excise Tax" adopted. F. Jan. 26, 2005; eff. Feb. 15, 2005.