28-5614. Refunds; use fuel

A. If a vendor pays the use fuel tax rate for use class motor vehicles on use fuel that is actually used in the propulsion of a light class motor vehicle on a highway in this state or that is actually used in the propulsion of a use class motor vehicle that is exempt pursuant to section 28-5432 from the weight fee prescribed in section 28-5433 on a highway in this state and for the purpose of convenience and facility only, the vendor may apply to the department for a refund of the difference between the amount of the use class motor vehicle use fuel tax paid and the amount of the light class motor vehicle use fuel tax on the same number of gallons purchased.

B. If a person who transports forest products on a highway in this state in compliance with the requirements of section 41-1516 pays the use fuel tax rate prescribed in section 28-5606, subsection B, paragraph 2 for a use class motor vehicle that is eligible for the use fuel tax rate prescribed in section 28-5606, subsection B, paragraph 3, the person may apply to the department for a refund of the difference between the amount of the use fuel tax paid and the use fuel tax rate prescribed for a motor vehicle transporting forest products.

C. The director may prescribe any forms the director deems necessary to implement this section.

D. A vendor may file an application for a refund pursuant to this section either:

1. On a monthly basis subject to the limitations prescribed in section 28-5612.

2. If the amount of the requested refund is at least seven hundred fifty dollars, except that a vendor shall not file an application for a refund pursuant to this paragraph more frequently than once each week.

E. The director shall:

1. Pay the refund from current use fuel tax receipts.

2. Deduct the refund from the monthly use fuel tax receipts before the deposit pursuant to section 28-5730 is made.