Motor Fuel Refund Instructions printable pdf download

Motor Fuel Refund Instructions

INSTRUCTIONS FOR PROSPECTIVE MOTOR FUEL TAX REFUND CLAIMANTS

It is first recommended to the new claimant that he carefully read the form used for

applying for refund, Form A-3711-MF. If the directions and instructions contained on the

form are adhered to, you will experience no difficulty or inconvenience in securing any

refund to which you may be entitled.

For your information and guidance, the following is offered:

1. Claimants are permitted to file but one claim per calendar month and this claim

must cover all New Jersey tax paid purchases, regardless of use, made during

that month.

2. The month of purchase is determined by the date of delivery. The date of

payment or the period during which the fuel was used has no bearing. Hence,

fuel delivered on the last day of January, and paid for and used during the month

of February, must be included on claim filed against “Fuel Purchased During

Month of JANUARY.” (See Section #1 of Form A-3711-MF.)

The sole exception of the above is credit card purchases made from retail

outlets. In such cases, the Division of Taxation, Motor Fuels Section, will accept

as the month of purchase the month of billing as same appears on the supplier’s

monthly statement, even though the delivery tickets covered thereby are for

deliveries made in a preceding month or months. ALL delivery tickets involved

must accompany the monthly billing or statement and the letter must be

receipted by the Supplier to show payment. The Motor Fuels Section will return

any out-of state delivery tickets upon request.

If filing claims against the month of billing covering credit card purchases, billing

or monthly statement only must be receipted by the company with whom you

have your credit card account.

When filing claims against the actual month of purchase as shown on the credit

cards, each ticket must then be receipted by the supplier with whom you have

your credit account.

In lieu of receipting by the billing company of the credit card purchases

and so that it may be reconciled with the amount shown as current

charges, we will accept a copy of the cancelled check, front and back, as

proof of payment of billing submitted.

Motor Fuel Refund Instructions