045-1 Wyo. Code R. §§ 1-14 - End-User Refunds
(a) To qualify for
an end-user refund, the applicant shall be the end-user (defined as any person
consuming or using accountable products or motor fuel).
(b) No altered or corrected invoice shall be
accepted for refund purposes. Invoices containing errors shall be voided, and a
new invoice issued and attached to the original invoice. The seller shall
retain all invoices (original and voided) for 3 years.
(c) Undyed and tax paid special diesel fuel
used to power auxiliary or off-road equipment is eligible for a refund of the
fuel taxes paid at the time of purchase, less the state sales tax due the
Department of Revenue. The user(s) shall:
(i)
Submit a written and signed form as provided by the Wyoming Department of
Transportation;
(ii) Submit
receipts and total gallons along with the written claim forms to the
Department. These shall show the amount of taxes paid (fuel and additional
license tax) on any special fuel;
(iii) State the purpose of the fuel usage and
describe the reason a refund is due; and
(iv) If applicable, include a list of all
equipment powered by the diesel fuel claimed for refund.
(d) As applicable, trip logs, fuel
disbursement log(s), receipts and invoices, and a complete list of all vehicles
and equipment shall be maintained for audit purposes at the fuel user's office.
WYDOT may request this information for verification at any time.
(e) Idle time and off-loading are taxable
uses of fuel and shall not be eligible for any non-highway credit or
refund.
(f) The one-cent per gallon
additional license tax imposed by
W.S.
39-17-104, W.S.
W.S.
39-17-204, or W.S. W.S.
W.S.
39-17-304 is not subject to refund.
(g) Tax-paid bulk gasoline or undyed diesel
purchased for agricultural purposes is eligible for a refund of the fuel taxes
paid at purchase. The user shall:
(i) Submit
a statement to the Wyoming Department of Transportation in the format required
by the Department;
(ii) Submit
receipts and total gallons with the statement showing taxes paid (fuel and
additional license taxes) on the bulk gasoline or undyed diesel;
(iii) Specify the number of gallons claimed;
and
(iv) Provide proof with an
Internal Revenue Service (IRS) form that shows the entity is registered as an
agricultural business, or provide the State of Wyoming Agricultural Producers
alternative form. Required forms shall be noted on the refund
request.
Notes
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