Liquified gas — Transfer, destruction, or modification of motor vehicle — Refunds of tax

A user who submits reports and pays the tax according to § 67-3-1110(b) and (c) is entitled to a refund of liquified gas tax paid on each gallon of liquified gas used outside the state. On verification by the commissioner that the report was complete and timely filed, the refund must be paid if ten dollars ($10.00) or more is due to the user. No refund less than ten dollars ($10.00) shall be paid. A refund shall not be granted if the report is not timely filed.