Statutes, codes, and regulations
Wyoming Administrative Code
Agency 045 - Transportation, Dept. ofSubagency 0002 - Fuel Tax Administration
Chapter 1 - FUEL TAX ADMINISTRATION
Section 1-14 - End-User Refunds

045-1 Wyo. Code R. § 1-14

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Current through April 27, 2019
Section 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.

045-1 Wyo. Code R. § 1-14

Amended, Eff. 11/3/2015.