Because of the unique nature of this situation, a refund claim for the fuel tax must be submitted on an Affidavit of Sale of Undyed Diesel Fuel as Heating Oil from the fuel dealer testifying that the dealer was unable to obtain dyed heating oil from regular sources. The claimant notifies the department of the accidental mixing within five days of the accidental mixture, The department can determine with reasonable certainty the amount of taxed and tax-exempt fuel involved. Implementation of the Dyed Diesel Fuel Program Under the new dyed diesel fuel program, diesel fuel that is to be used for off-road purposes will have dye added to it at the refinery or at the terminal. This fuel will then be exempt from the fuel taxes. Authorized personnel of the Department of Revenue, the Internal Revenue Service, and the Highway Patrol may withdraw fuel from the licensed motor vehicles, machinery, equipment and storage facilities in sufficient quantities to test for compliance with the law.
Penalties differ for qualified and unqualified vehicles.
The term does not include recreational vehicles. All refunding mentioned above for the commercial off-road work must be accomplished through the highway contractor reporting. If a credit situation develops, you will automatically be refunded within this reporting structure. User - Individuals who own and operate LPG powered vehicles and purchase LPG in bulk for multiple usage and also have a wet line attached to their bulk tank, must be licensed LPG users.