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One claim form is to be used for filing non-IFTA exempt fuel tax refund requests.
The second claim form is to be used for filing exempt fuel refund requests associated with the taxpayer’s IFTA vehicles. You must attach a copy of the IFTA tax report filed for the corresponding calendar quarter to this claim form.
When submitting a fuel tax refund claim, you may file only once per quarter. However, you are not required to file a claim each quarter if no exempt purchases were made in the quarter. Fuel purchases claimed must be filed no later than 12 months from the date of purchase. Any claim for refund for purchases exceeding the 12-month statute of limitations will be denied.
Refunds are not allowed on purchases of fuel in quantities of less than 20 gallons, unless included with a refund claim on which the total refundable gallons exceed 20 gallons. This limitation does not apply to governmental agencies or political subdivisions.
The Fuel Tax Refund Claim may be submitted without fuel purchase invoices. However, these invoices must be retained for a period of three years from the date of purchase or the date of the refund claim filing, whichever is later. The invoices must be made available upon request by the Colorado Department of Revenue. Invoices must show the following information:
Dealer’s name and address, and address of delivery.
Purchaser’s name and address.
Correct date of sale and delivery; month, day, and year.
The kind and quantity of fuel sold.
Price per gallon of fuel, the total amount of Colorado tax and total amount paid.
Notation showing payment and signature of dealer.
Electronic invoices are acceptable if the information items (above) are included on the electronic invoice. Fuel purchases must support exempt and non-exempt fuel usage of the account’s vehicles and equipment. If your fuel purchase invoices do not meet the specific requirements and you are audited, your claims will be disallowed and your permit/account can be closed. Allow four to five weeks for the processing of your refund claim. For refund inquiries have your permit/account number, FEIN or Social Security number, the type of fuel claimed, gallons, and amount of your claim readily available.
Colorado Department of Revenue
Excise Tax Section, Room 200
PO Box 17087
Denver, CO 80217-0087
Operating stationary engines, motor boats or motor vehicles on or over fixed rails for commercial purposes.
Operating tractors, trucks, or other farm implements or machinery off-road when used for agricultural purposes on farms or ranches.
Cleaning and dyeing.
Operating any motor vehicle or machine owned or operated by the United States or any of its agencies, the state of Colorado or any of its agencies, any town, city, county, or Colorado school district, and any other political subdivision of Colorado.
Any other use of equipment or machinery for commercial purposes off public roads.
Mathematical error on the return
Mistake of fact or law
Gasoline or special fuel lost beyond the control of the distributor, such as by fire, explosion, or accident.
The fuel licensee must retain records supporting the error or loss, and the documentation must be available upon request or submitted with a refund claim.
Supporting documentation includes the original delivery and receipt information, the distributor tax return, letter of credit from the Department of Revenue, amended returns, receipts and disbursement schedules, and any documentation supporting the loss of fuel.
Destroyed gasoline or special fuel credit is allowed for tax paid or accrued on gasoline or special fuel that is lost or destroyed by fire, lightning, flood, windstorm, explosion, accident or other cause beyond the control of the distributor or transporter of such fuel. To obtain a credit or refund, the distributor paying the tax on the load must:
30 days of the loss or destruction, notify the Department of Revenue.
Within 30 days of the loss or destruction, file with the department any proof of the loss or destruction that may be required.
Notification must include place, time, and an explanation of the accident or loss, the type of fuel, number of gallons, and company name and address. Written proof of loss would be an accident report, insurance claim or report, or other documented information to support the claim for loss.
Exempt Fuel Use Refunds. Fuel used to power equipment off road for commercial purposes may qualify for a fuel tax refund. These fuel users must apply to the Colorado Department of Revenue, obtain a fuel tax refund permit account, and submit claims for refunds. See Exempt Use of Fuel section (above).