The exemption for motor fuel which was purchased tax paid and contaminated by a dye or subject to an unexpected loss shall be perfected by a refund to the person which suffered the contamination or loss. The claim for refund must be received by the Tax Commission within three (3) years following the last day of the calendar month in which the tax was paid.

Added at 14 Ok Reg 1083, eff 1-24-97 (emergency)

Added at 14 Ok Reg 2346, eff 6-12-97

Amended at 35 Ok Reg 2085, eff 9-14-18