Retail Dealer Refunds. Every person who purchases motor fuel in
bulk quantities and sells the motor fuel at retail shall be entitled to a refund
of 2 percent of the first 5½ cents per gallon of the motor fuel excise tax
as compensation to cover losses for evaporation, shrinkage, and spillage. A licensed
distributor of a type of motor fuel is not entitled to this refund on fuel for which
the distributor holds a license. The form used to claim this refund is MFR-21. All
claims must be filed within six months of the date of purchase of the motor fuel
on which the refund is claimed. Separate claims must be filed for each retail location.
Each retail location must have a valid Sales Tax number and file a separate claim
for each location.
Agriculture Refunds. Every person who purchases gasoline in quantities
of 25 gallons or more, when the gasoline is used in operating farm tractors and
other equipment used in the production of agriculture crops on land owned or leased
by such persons, shall be entitled to a refund of all of the taxes imposed on gasoline
by paragraph (1) of subsection (a) of Code Section 48-9-3 except for 1 cent per
gallon. Form MFR-03 shall be used to claim the refund and all applications for refund
must be filed with the Commissioner within 18 months from the date of purchase of
the gasoline on which the refund is claimed.
Agriculture Field Use Vehicle Refunds. Any tax paid on clear diesel
fuel that is used exclusively in Agricultural Field Use Vehicles is eligible for
reimbursement up to 90% of Georgia motor fuel excise tax. Form MFR-04 must be used
to claim the refund and the claim must be filed within one year of the placement
of the tax paid clear diesel fuel into the propulsion tank(s) of the Agricultural
Field Use Vehicle.
Refund of Tax Paid Clear Diesel Fuel Used Off-Highway. Every person
who purchases clear tax paid diesel fuel in quantities greater than 25 gallons is
eligible to file for a refund of the state excise tax when such tax paid clear diesel
fuel is used for off-highway purposes. Form MFR-43 must
be used to claim this refund. All claims for off-highway use of tax paid clear diesel
fuel must be filed within 18 months of the date of purchase of the tax paid clear
diesel fuel for which the refund is claimed. No interest shall be paid on the refund
Motor Fuel Excise Tax & Prepaid State Tax Refund. Any person
who desires to claim a refund of motor fuel excise taxes and/or prepaid state taxes
(4% state sales tax) on motor fuel purchases must use Form
MFD-33 to claim the refund. When a distributor/supplier/jobber purchases
motor fuel and is charged the 4% prepaid state tax rate and such purchases are subsequently
sold to state, county and municipalities at the 3% prepaid state tax rate, Form
MFD-33 may be used to claim a refund of the difference in the prepaid state tax
rates. In addition, the person claiming such refund must also complete Form
ST-12A (Waiver of Vendors Rights) from their supplier in order to claim
the refund on such transactions.
Motor Carriers who file their quarterly IFTA-100 tax returns may obtain a refund
on any credits due by placing such refund amounts on Line 11 of the GA IFTA-100
tax return. The minimum amount to be claimed must be greater than $10.00. Over-purchase
credits must be used or claimed for a refund by the motor carrier within eight (8)
quarters from the time the credit was accrued.