61 Pa. Code § 313.18 – Refund claimant.

(a) A refund claimant, as provided for in section 4(a) of the Motor Carriers Road Tax Act (72 P. S. § 2617.4(a)), shall submit his claim for refund to the Board of Finance and Revenue on forms provided by the Department. A verified copy of the report or the tax return filed with the taxing authority of the other state to which a similar lawful tax was paid shall be filed with the claim. A refund claimant shall prove that the fuel on which the tax was paid to the other state was the same fuel on which the liquid fuels tax had previously been paid.
(b) The amount of refund to which a motor carrier shall be entitled shall be determined as follows:
1. (1) A refund will not be payable unless the number of gallons of motor vehicle fuel purchased in this Commonwealth, upon which the liquid fuels tax has been paid, exceeds the number of gallons of motor vehicle fuel used in this Commonwealth during the quarter covered by the refund claim.
2. (2) If purchases of motor fuel in this Commonwealth exceed the use in this Commonwealth by an amount greater than the number of gallons on which a deficiency tax has been paid to other state, the motor carrier shall be entitled to a refund equal to the then current rate of the liquid fuel tax of the other state multiplied by the number of gallons by which the deficiency tax was paid to the other state, but in no case to exceed the then current rate per gallon of the liquid fuels tax.
3. (3) If purchases of motor fuel in this Commonwealth exceed the use in this Commonwealth by an amount less than the number of gallons on which a deficiency tax has been paid to other state, the motor carrier shall be entitled to a refund equal to the then current rate of the liquid fuel tax of the other state multiplied by the number of gallons by which those purchases in this Commonwealth exceed its use in this Commonwealth, but in no case exceed the then current rate per gallon of the liquid fuels tax.