PURPOSE: This rule clarifies information required when filing a special fuel nonhighway refund claim pursuant to section 142.584, RSMo.

1. (1) Any person who purchases special fuel and has paid the special fuel tax, as required by Chapter 142, may apply for a refund of the tax if the fuel was used for nonhighway purposes. The request for refund must be submitted on a verified claim form as prescribed in section 142.584, RSMo. The refund claim must be filed within one (1) year from the date of purchase. The special fuel tax will be refunded, less any state sales tax which may be due under Chapter 144, RSMo.
2. (2) No refund claim will be allowed unless the supporting original invoice or sales slip is signed by the purchaser, and indicates on the face that the purchaser at the time of purchase declared to the seller the intention to use the special fuel for purposes other than propelling motor vehicles upon the public highways of this state, and declared the intention to claim a refund of the tax paid as part of the price of the fuel. As evidence of this declaration of intention, the seller at the time of the sale shall certify by stamp or otherwise on the face of the original invoice or sales slip that this declaration of intention was made. The purchaser must submit these invoices with the refund claim. The certification shall be in substantially the following form:

“The undersigned, as agent for __________ the purchaser, hereby certifies that it is the purchaser’s intention to use such special fuel for purposes other than propelling motor vehicles upon the public highways of this state.

____________________________________ Agent for Purchaser.’’

1. (3) Unlicensed sellers of special fuel who purchased the fuel tax-paid may sell fuel taxexempt for nonhighway purposes for farm use, home heating oil for domestic purposes or to licensed interstate users for use in auxiliary equipment (refrigeration unit fuel) and claim the refund if the refund claim is submitted with the signed invoice or sales slip containing the declaration as listed in section (2). The sales slip or invoice must also include the state sales tax and applicable local tax. The unlicensed seller may file refund claims as often as necessary; however, all refund claims must be filed within one (1) year of the date of purchase, as shown on the original invoice or sales slip. These claims must be submitted with proof that the unlicensed seller purchased the fuel tax-paid.
2. (4) Any person who makes a false statement in any claim or invoice will be subject to forfeiture of the entire claim filed and will be prohibited from filing or receiving a special fuel refund within one (1) year from the date of the violation.

AUTHORITY: sections 142.584, RSMo Supp. 1989 and 142.621, RSMo 1986. Original rule filed March 22, 1989, effective Sept. 11, 1989. 12CSR 10-7—REVENUE