Who may receive a refund of the petroleum inspection fee paid?
• Fuel Vendors A petroleum products shipper who is licensed with the Department may claim a deduction for exempt sales on the monthly fuel supplier’s reports required to be filed with the Department. However, fuel vendors who are not required to be licensed with the Department either as a motor vehicle fuel supplier or a petroleum products shipper occasionally sell petroleum products exempt from the petroleum inspection fee (for example, aviation fuel sold to the National Guard, an agency of the United States government). These vendors should register with the Department (Form MF-112) and then file refund claims (Form MF-012) for the inspection fee they pay suppliers on fuel which the vendors subsequently sell exempt from the fee. Vendors must keep records documenting exempt sales. Refund claims must be filed within 4 years from the date fuel is purchased. Call the Department at (608) 266-7363 or 266-6701 for more information and forms. • General Aviation Fuel Allowance [sec. 168.12(6)
