All exemptions under Section 12-28-710, not expressly covered under Sections 12-28-720 through 12-28-780, must be perfected as follows:
- (1) A supplier or tank wagon importer shall take a deduction against taxable motor fuel shown on his monthly report for those gallons of diesel fuel removed from a terminal or refinery destined for delivery to a point in this State as shown on the shipping papers, as to which dye was added in a manner which conforms to federal requirements established by the Internal Revenue Code and regulations issued under it.
- (2) The end user shall apply for refund with respect to taxable motor fuel purchased by the end user for consumption in an exempt use described under Section 12-28-710 as to which the tax imposed by this chapter previously was paid and no refund previously issued.
- (3) An importer shall take a deduction against tax owed under Section 12-28-905(A) or (B) or dyed diesel fuel if such diesel fuel would have met the requirements of item (1).