Is there a refund for motor fuel user fee on undyed low sulfur diesel used in refrigerated (reefer) units?
Yes. A refund of 100% of the user fee is available for low sulfur diesel placed into a separate tank for the reefer unit. Use refund application L-325 (non-highway). There is a refund of a percentage of the user fee for low sulfur diesel when the reefer unit operates from the same fuel supply tank as the engine of the vehicle. Use refund application L-2087 (trucking).
