Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-9 - MOTOR FUEL AND ROAD TAXES
Subject 560-9-1 - MOTOR FUEL TAX
Rule 560-9-1-.01 - Refund of Motor Fuel Excise Tax

Universal Citation: GA Rules and Regs r 560-9-1-.01

Current through Rules and Regulations filed through September 23, 2024

(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.

O.C.G.A. Secs. 48-2-12, 48-9-10.

Disclaimer: These regulations may not be the most recent version. Georgia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.