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82.41.060 - Credits -- Refunds.

Credits — Refunds.

Any licensee purchasing more tax-paid motor fuel in this state than the licensee uses in this state during the course of a reporting period shall be permitted a credit against future tax liability for the excess tax-paid fuel purchased. Upon request, this credit may be refunded to the licensee by the department in accordance with the agreement.

[1982 c 161 § 6.]

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