Refund for taxes paid when undyed diesel fuel accidentally mixed--Conditions for refund

Any person may apply for and obtain a refund of taxes paid by the person to this state when undyed diesel is accidentally mixed with dyed diesel fuel if the following conditions are met: (1) The amount of undyed diesel fuel accidentally mixed with dyed diesel fuel equals five hundred gallons or more; (2) The claimant notifies the department of the accidental mixing within five days of the incident and provides all supporting documentation to the department within sixty days; (3) The department can determine with reasonable certainty the amount of dyed and undyed diesel fuel involved in the accidental mixing; and (4) The mixed fuel is dyed by the department to the specifications set forth in this chapter if deemed necessary by the secretary. No interest may be paid to a claimant applying for a refund under this section. Source: SL 1995, ch 71 , § 131A; SL 1996, ch 90 , § 34; SL 2021, ch 51 , § 1.