chapter has been paid and consumes them to mix concrete from
a vehicle by means of a power takeoff. Except as set forth in
paragraph (2):
(i) Reimbursements shall be documented only as
provided in this paragraph, and no reimbursement shall be
based upon any form of alternative documentation.
(ii) Claims for reimbursement shall be filed with
the department on a quarterly basis and must be filed
within 60 days following the end of the quarter for which
reimbursement is being claimed.
(iii) The provisions of subsection (f), except for
the filing fee provision, shall apply to claims for
reimbursement under this paragraph to the extent they are
not inconsistent with this paragraph.
(2) A person may be reimbursed for more than the amount
under paragraph (1) if the person submits a claim, including
all required documentation, in accordance with subsection
(f), providing proof of the person's differentiated usages of
liquid fuels or fuels by means of a power takeoff for the
purpose of mixing ready mix concrete. The board has the sole
discretion to determine if the claimant has fulfilled the
burden of proof. No filing fee shall apply to a claim
submitted under this paragraph.
(3) No refund shall be authorized or paid under this
subsection on a single claim for tax on fewer than 100
gallons of liquid fuels or fuels.
(f) Claims, forms, contents, penalties.--A claim for
reimbursement or refund under subsection (b), (c) [or], (e) or
(e.3)(2) shall be made upon a form to be furnished by the board
and must include, in addition to such other information as the
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