Form Dr 7189 - Gasoline/special Fuel Tax Refund Permit Application Page 3
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3Information and Instructions
GASOLINE, GASOHOL, AVIATION AND SPECIAL FUEL
•
Gasoline is: a flammable liquid used primarily as a
A refund may be claimed for fuel tax paid on these fuels
fuel for the propulsion of motor vehicles, motor boats
purchased and used in Colorado for the following purposes:
or aircraft.
•
Gasohol is: a minimum blend by volume of 10 per-
1. To operate stationary engines, motor boats or
vehicles on or over fixed rails.
cent alcohol derived from agricultural commodities
and forest products, added to gasoline.
2. Farm vehicles when used on farms and ranches, and
•
Special fuel is: diesel engine fuel, kerosene, liquefied
farm tractors and implements of husbandry when
operated off the public roads.
petroleum gas and natural gas used for the genera-
tion of power to propel a motor vehicle on Colorado
3. For cleaning, dyeing or any other commercial use of
highways. Special fuel does not include gasoline.
equipment or machinery not used on roads.
•
Aviation gasoline is: gasoline used as fuel for the
4. To operate any machine owned or operated by the United
propulsion of non-turbo-propeller or non-jet engine
States or any of its agencies, the State of Colorado or any
aircraft.
of its agencies, any town, city, county, city and county, or
•
Aviation jet fuel is: gasoline used as a fuel for the
Colorado school district and any other political subdivision
of Colorado.
propulsion of turbo-propeller or jet engine aircraft.
5. Vehicles or construction equipment operated within
REFUND PERMIT - Refund applicants must obtain a permit
the confines of highway construction projects when
number from the Department of Revenue before or at the
time the first refund claim is made. All claims and correspon-
actually used in the construction of such highways.
dence must bear the refund permit number. A permit number
will be canceled if the holder files no claim for a period of 24
6. State licensed agricultural applicator aircraft used
months. Inform this office of any changes in the nature of
exclusively for agricultural applications and used only
your business. Permits are nontransferable.
on private landing facilities. Aviation fuel tax will only be
refunded to the extent of 50 percent of tax paid.
REFUND CLAIMS - All claims must be made within twelve
months after the fuel purchase. Only one claim may be filed
7. Aircraft operated by scheduled air carriers or commuter
airline operators.
in a calendar quarter, (Jan.–March, or July–Sept., etc.)
8. Fuel used for aviation purposes (items 6 and/or 7) on
Refunds are not allowed on claims for less than 20 total
which the gasoline or special fuel tax has been paid.
gallons (except for Political Subdivisions and Government
Entities).
COMPLETION OF THE APPLICATION FORM
Business Information: Provide name of the claimant, busi-
POLITICAL SUBDIVISIONS/GOVERNMENT ENTITIES -
ness location address, and mailing address. If the name
Refunds will be made on all tax-paid purchases of fuel
of the claimant is a corporation enter it or if partners, enter
regardless of gallon amount. The fuel must be used in gov-
partner names.
ernment vehicles in the conduct of government business.
You must provide a social security number or your FEIN
RECORD KEEPING - You must maintain records of your
number for the claimant. Indicate the type of ownership. You
fuel usage for three years.
must provide a telephone number.
REFUND CLAIMS FOR IFTA QUALIFIED VEHICLES - Any
Check the type of fuel for which you will be claiming a refund.
refund request that includes fuel placed in the tank of a vehi-
Enter the fuel storage capacity of your storage tanks for fuel
cle whose miles are reported on an IFTA return must answer
you are claiming a refund.
the questions in Section V and will, upon approval, receive
a separate refund claim form for IFTA related requests.
MAIL AND MAKE CHECKS PAYABLE TO:
Colorado Department of Revenue
Denver, CO 80261-0009
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Parent category: Financial