(a) Biodiesel Blend
Wyoming statutes designate a biodiesel blend contains xx
biodiesel blended with a petroleum product. The Department shall consider any
diesel product with 6 percent or more biodiesel a bio-diesel blend. Therefore,
Bxx is B6, so B1 through B5 are classified as undyed diesel.
(b) Shrinkage Credit
Shrinkage credit is applicable for the following alternative
fuels: biodiesel blends, E-85, and hydrogen.
(i) To qualify for shrinkage credit, a
distributor or importer shall:
(A) Submit a
letter requesting shrinkage credit;
(B) Submit a legal description of the bulk
plant location(s); and
(C) Submit a
color photograph of the bulk plant(s).
(ii) To qualify for a shrinkage credit, fuel
purchased from a broker at a terminal shall be owned by the purchaser when it
leaves the terminal.
(c)
Electronic Filing
Alternative fuel dealers shall be required to file monthly
reports electronically, effective January 1, 2016.
(d) End-User Refunds
(i) To qualify for an end-user refund, the
applicant shall be the ultimate purchaser (defined as any person consuming or
using accountable products).
(ii)
Concerning compressed natural gas (CNG) and liquefied natural gas (LNG),
invoices shall be calculated based on gasoline gallon equivalency (GGE) or
diesel gallon equivalency (DGE), whichever is applicable to the specified
alternative fuel.
(iii) Liquefied
natural gas (LNG) and/or biodiesel blends 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 Wyoming Department of Revenue. The
user(s) shall:
(A) Submit a written and
signed form as provided by the Wyoming Department of Transportation;
(B) 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;
(C) State the purpose of the fuel usage and
describe the reason a refund is due; and
(D) If applicable, include a list of all
equipment powered by the diesel fuel claimed for refund.
(iv) 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.
(v) Idle time and off-loading are taxable
uses of fuel and shall not be eligible for any non-highway credit or
refund.
(vi) The one-cent per
gallon additional license tax imposed by W.S. 39-17- 104,
W.S.
39-17-204, and W.S.
W.S.
39-17-304 is not subject to refund.
(e) Tax-paid bulk alternative fuels
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.
