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
board may by regulation prescribe, the name and address of the
claimant; the period of time and the number of gallons of liquid
fuels used for which reimbursement is claimed; a description of
the farm machinery, ready mix concrete machinery, aircraft or
aircraft engine in which liquid fuels have been used; the
purposes for which the machinery, aircraft or aircraft engine
has been used; and the size of the farm and part in cultivation
on which such liquid fuels have been used. A claim must contain
statements that the liquid fuels for which reimbursement is
claimed have been used only for purposes for which
reimbursements are permitted; that records of the amounts of
such fuels used in each piece of farm machinery, ready mix
concrete machinery, aircraft or aircraft engine have been kept;
and that no part of the claim has been paid except as stated. A
claim must contain a declaration that it and accompanying
receipts are true and correct to the best of the claimant's
knowledge and must be signed by the claimant or the person
claiming on the claimant's behalf. A claim must be accompanied
by receipts indicating that the liquid fuels tax was paid on the
liquid fuels or that the excess liquid fuels tax was paid on the
liquid fuels for which reimbursement is claimed. Records of
purchases of liquid fuels and use in each tractor or powered
machinery, aircraft or aircraft engine shall be kept for a
period of two years. A claim must be made annually for the
preceding year ending on June 30. A claim must be submitted to
the board by September 30. The board shall refuse to consider
any claim received or postmarked later than that date. The
claimant must satisfy the board that the tax has been paid and
that the liquid fuels have been consumed by the claimant for
purposes for which reimbursements are permitted under this
section. The action of the board in granting or refusing
reimbursement shall be final. The board shall deduct the sum of
$1.50, which shall be considered a filing fee, from every claim
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