15-70-329. Procedures for credits -- deadline. (1) If a licensed special fuel user wants to receive a refund of special fuel taxes or of the temporary permit fee, the user shall make a signed and written request to the department requesting those amounts then due. Any amount determined to be creditable by the department under 15-70-328 must first be credited on any amounts then due and payable from the special fuel user to whom the refund is due, and the department shall then certify the balance to the credit of the user. A warrant must be drawn upon the state treasurer for the amount of the claim, and the claim must be paid in the same manner as other claims against the state are paid.
     (2) In case a special fuel user fails or neglects to file a request for refund of special fuel taxes within 12 months from the date the user's special fuel license became canceled, the department is under no obligation to make a refund.
     (3) A request for refund or credit under this section must be made within 3 years from the date of the payment for which a refund or credit is claimed.

     History: En. Sec. 8, Ch. 162, L. 1955; amd. Sec. 2, Ch. 104, L. 1967; amd. Sec. 84, Ch. 516, L. 1973; R.C.M. 1947, 84-1837; amd. Sec. 1, Ch. 33, L. 1993; amd. Sec. 19, Ch. 525, L. 1993.