Refunds
Who may file
- Individuals who have purchased motor fuel that is exempt from the motor fuel user fee and other applicable fees.
- Individuals who have sold motor fuel that is exempt from the motor fuel user fee and other applicable fees.
- Fuel vendors who have eligible purchaser status.
Extensions
There is no provision in the motor fuel law for an extension on a claim for refund. The refund claim must be submitted within the thee year statute period.
How to file a refund request
Refunds must be filed monthly, quarterly, or biannually based on user fee. The exception to this rule is the Tare Refund which must be filed on a quarterly basis. In general, refunds do not have a specific due date, but the applicant must adhere to and apply the guidelines of the three statute of limitations law regardless of the filing period chosen.
You can file any refund request online using
MyDORWAY, our free online tax portal!
When submitting a Motor Fuel refund request on MyDORWAY, you will be provided the option to select Direct Deposit or Paper Check to receive your refund. Depending on your Motor Fuel Tax account type, we always recommend direct deposit for the fastest, easiest, and safest refund option.
L-304 – Application for Farm Gasoline User Fee Refund
L-304 Application for Farm Gasoline User Fee Refund
- This refund application must be accompanied by a true copy of the fuel purchase invoice.
- The claim for refund must be filed within three years from the date of the fuel purchase invoice.
- The purchase must be for gasoline only.
- The purchaser’s name on the invoice must be the same as on the name on the refund application.
- The record must show all purchases of refund gasoline, the amount of refund gasoline used and types of machines using the refund gasoline.
- Original purchase invoices and other applicable records should be retained for a three year period for inspection and or audit by the Department or its agents.
- Sign and date the application or it will be returned to you.
L-325 – Application for Motor Fuel User Fee Refund on Diesel Fuel used in Non-Highway
L-325 Application for Motor Fuel User Fee Refund on Diesel used in Non-Highway Equipment:
- This refund application is for diesel fuel used in non-highway equipment (not designed for highway use) and refrigeration units attached to vehicles.
- The purchase must be for diesel fuel only.
- The purchaser’s name on the invoice must be the same as on the name on the refund application.
- The claim for refund must be filed within three years from the date of the fuel purchase invoice.
- Do not use this application for auxiliary equipment that operates from the same fuel supply tank as the engine of the vehicle it is attached to.
- Attached copies of invoices for the refund period covered that clearly show date of purchase, number of gallons purchased, price per gallon, name of the purchaser and seller.
- There must be submitted on or attached to the application a list of the type of non-highway equipment, the date of use, and the number or gallons used in each piece of equipment.
- Original purchase invoices and other applicable records should be retained for a three year period for inspection and or audit by the Department or its agents.
- Sign and date the application or it will be returned to you.
L-2087 – Application for Refund of User Fee Paid on Motor Fuel (Diesel, Gasoline, LP) Used in Trucking
L-2087 Application for Refund of User Fee Paid on Motor Fuel Equipment:
- Use this refund application for both gasoline and diesel powered auxiliary equipment (equipment that operates off the fuel supply tank of a licensed vehicle).
- The claim for refund must be filed within three years from the date of the fuel purchase invoice.
- The purchaser’s name on the invoice must be the same as on the name on the refund application.
- Original purchase invoices and other applicable records should be retained for a three year period for inspection and or audit by the Department or its agents.
- Attach copies of the purchase invoices for the refund period covered that clearly show the seller’s name and address (city/state), number of gallons purchased, type of fuel, and price per gallon.
- Sign and date the application or it will be returned to you.
L-2117 – Tare Allowance Refund Application
L-2117 Tare Allowance Refund Application
- Applicant must have been approved as an Eligible Purchaser and purchased motor fuel from a licensed supplier.
- Tare allowance refund may be for gallons of user fee paid gasoline and or undyed low sulfur diesel fuel purchased.
- The claim for refund must be filed within three years from the date of the fuel purchase invoice.
- A complete eligible purchaser schedule of purchases for each month in a quarter listing the type of fuel, supplier name, terminal city, and document number should be attached to the application.
- Subtract any gallons exported from South Carolina bulk storage from total user fee paid gallons received.
- Complete a separate eligible purchaser schedule (L-2118) for each schedule type and product type.
- Original purchase invoices and other applicable records should be retained for a three year period for inspection and or audit by the Department or its agents.
- Sign and date the application or it will be returned to you.
L-2131 – Motor Fuel Refund Gasoline Used for Aviation Purposes
L-2131 Motor Fuel Refund Gasoline Used for Aviation Purposes
- This refund application should be used to apply for a refund of the user fee paid on gasoline which was used for aviation purposes.
- The claim for refund must be filed within three years from the date of the fuel purchase invoice.
- If you are paying sales tax for these gallons on your sales tax return or you are exempt, enter your sale tax license number or exemption certificate number on the application. Omission of these numbers will result in a calculation of sales tax and a reduction of the refund.
- Provide the company name and address, file number, FEIN, and telephone number.
- Determine the period covered by using the month and year from the most current invoice submitted for refund.
- Invoices should provide the name of the purchaser, seller, the date of purchase, the number of gallons purchased, and the price per gallon.
- Original purchase invoices and other applicable records should be retained for a three year period for inspection and or audit by the Department or its agents.
- Sign and date the application or it will be returned to you.
L-2133 – Motor Fuel Refund Application
L-2133 Motor Fuel Refund Application
- This refund application should be used to apply for a refund of the motor fuel user fee and other applicable fees paid on motor fuel for the following refund situations:
- Federal Government:
- Product sold to the federal government.
- Product purchased by the federal government.
- State School Buses.
- Product Diverted.
- Contaminated Product.
- Regional Transport Authority
- Other:
- Refunds not covered by those above
- The claim for refund must be filed within three years from the date of the fuel purchase invoice.
- A separate application must be submitted for each refund type. However, you may apply for more than one product type on a single application.
- All invoices or bills of lading should clearly show the name of the purchaser, name of the seller, date of purchase, number of gallons sold, and product type.
- Original purchase invoices and other applicable records should be retained for a three year period for inspection and or audit by the Department or its agents.
- Sign and date the application or it will be returned to you.
