A.  The secretary of the Department of Revenue shall make refunds of special fuels taxes on undyed tax-paid special fuels used in any vehicle utilized by a licensed commercial fisherman in the administration of business associated with commercial fishing only when the requirements of this Section have been fully complied with.

B.  A claimant for a refund pursuant to this Section shall be registered with the secretary of the Department of Revenue prior to filing for a refund.  Claims for refund must be filed within six months after the date of purchase on forms prescribed by the secretary.  Purchases that are dated six months prior to filing the claim shall be disallowed and the claim reduced by the amount shown on the invoice.  No more than one claim shall be filed for any particular period and all claims shall be signed by the claimant or his authorized agent.

C.  An authorized refund claimant shall submit a claim indicating the miles traveled and gallons purchased for the period in which the claim is filed, together with the original special fuels invoice completely filled out.  Special fuels invoices which do not meet the requirements of La. Rev. Stat. 47:806(B)(2)(a) shall be disallowed.

Added by Acts 1982, No. 820, §1, eff. Jan. 1, 1983; Acts 1982, No. 873, §1, eff. Jan. 1, 1983; Acts 1995, No. 603, §1, eff. Jan. 1, 1996; Acts 1997, No. 658, §2.