Form 130 "Application for Refund of Motor Fuel Tax - Gasoline and Undyed Diesel Only (For Purchases July 1, 2018 and Forward)" - Oklahoma

What Is Form 130?

This is a legal form that was released by the Oklahoma Tax Commission - a government authority operating within Oklahoma. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on August 1, 2019;
  • The latest edition provided by the Oklahoma Tax Commission;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form 130 by clicking the link below or browse more documents and templates provided by the Oklahoma Tax Commission.

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Download Form 130 "Application for Refund of Motor Fuel Tax - Gasoline and Undyed Diesel Only (For Purchases July 1, 2018 and Forward)" - Oklahoma

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Oklahoma Tax Commission
Form 130
Application for Refund of Motor Fuel Tax
Gasoline and Undyed Diesel Only
for Purchases July 1, 2018 and Forward.
This form is used for purchases made on
July 1, 2018 and forward.
Oklahoma Tax Commission
Form 130
Application for Refund of Motor Fuel Tax
Gasoline and Undyed Diesel Only
for Purchases July 1, 2018 and Forward.
This form is used for purchases made on
July 1, 2018 and forward.
Form 130
For Purchases 7/1/2018 and Forward
Revised 8-2019
Oklahoma Tax Commission
Application for Refund of Motor Fuel Tax
Gasoline and Undyed Diesel Only
NOTE: State law requires the State of Oklahoma to issue refunds via direct deposit. You will need to download
and complete the Refund Direct Deposit Form (ARDD-100) found at www.tax.ok.gov. Mail the Form ARDD-100 to
the address listed on the form.
Claimantʼs Name: (Please Print)
FEIN
SSN
(Check one, enter number below)
Address:
Telephone Number: (Daytime)
City, State, ZIP Code:
Type of Business or if Agriculture Include Permit Number:
Check Non-Tagged Agriculture or Off-Highway Equipment Using Exempt Fuel
Tractor
Combine
Irrigation Unit
Construction Equipment
Oilfield Equipment
Other Off-Highway Equipment
Purchases
NOTE: Fuel used in over-the-road vehicles utilized for agriculture purposes is not exempt
and cannot be claimed for refund (i.e. pickups, trucks, cars,RVs, etc.)
(1) Indian Tribal Members Use
(2) Agriculture Use
(3) Diesel Non-Highway
(4) Dual Purpose Use
*Indicate appropriate
(5) Unlicensed Exporter
(6) Tank Wagon Exporter
(7) Unexpected Loss
(8) Other
refund code number
for each purchase
(9) Garbage or Solid Waste Disposal
(10) Tax-Paid Exported Fuel
Retail
Date of
*Refund Code
Gallons of
Gallons of
Location of Supplier
Name of Supplier
Price Per
Purchase
Number
Gasoline
Diesel
Gallon
1. Total Exempt Gallons of Gasoline and/or Undyed Diesel Purchased .....................................................................
X
X
$.19
2. Tax Rate (The rate for agriculture use of gasoline is .1692, Aviation is .1892, otherwise the rate is .19 ................
$
$
3. Refund Claimed (Line 1 x Line 2) ..........................................................................................................................
Under penalty of perjury, I declare the information contained in this report is true, correct, and complete to the best of my knowledge and belief.
All purchases claimed above have been paid.
Date
Claimant’s Signature
Applicant must maintain documentation to support the claim for a period of three (3) years. Only completed claim forms will be considered.
Refund Code must be given for claim to be processed. Please see complete instructions on the back of this form.
Mail Completed Claim Form To:
Oklahoma Tax Commission
Account Maintenance Division/Credits and Refunds Section
2501 North Lincoln Boulevard
Oklahoma City, OK 73194
Form 130 - Page 2
INSTRUCTIONS
NOTE: Use this form for purchases made on July 1, 2018 and forward.
The following may apply for a refund of the motor fuel excise tax on gasoline and/or undyed diesel fuel where the tax was previously paid:
1.
Tribal members who purchased motor fuel on Indian country from their tribe. Members of Indian tribes that contracted
with the State pursuant to §500.63 of Title 68 are not eligible for this refund.
2.
Persons who purchased motor fuel for farm tractors or stationary engines used exclusively for agricultural purposes upon
which the tax was previously paid. Refund claims for agricultural use of gasoline shall be less the $0.0208 levied under
the Motor Fuel Code for gasoline used or consumed for agricultural purposes. Vehicles required to be licensed by the
State of Oklahoma are not exempt regardless of use.
3.
Persons who purchased undyed diesel fuel for use as heating oil, in railroad locomotives, or used for other non-highway
purposes.
4.
Persons who purchased undyed diesel fuel placed in the fuel supply tank of a motor vehicle and used to operate
equipment attached to the motor vehicle or consumed by the vehicle while parked off the highways of this state. The
following formulas may be used to compute a refund allowance for fuel used in the manner:
Gasoline or Fuel Oil Pumping
1.5 gallons per 10,000 gallons pumped
Bulk Cement
3 gallons per hour of operation
Calcium Crystals
4 gallons per hour of operation
Concrete
1.5 gallons per 5 cubic yards of concrete
Reefers
.75 gallons per hour of operation
Grain (dairy pellets)
.10 gallon per ton of grain
Grain (mash)
.225 gallon per ton of grain
Pulp
.50 gallon per cord, or 2 cords per gallon, or 4.75
gallons per hour of operation
Tree Length Pulp
.0500 gallon per ton, or 20 tons per gallon, or 3.50
gallons per hour of operation
Miles-per-gallon vs.
Use accurate milage or hubometer records
Gallons Purchased
Idle Time
system documentation of on-board computers, or
in the absence of documentation .05% (1/2 of one
percent) of fuel consumed
5.
Unlicensed exporters who purchased motor fuel and exported the fuel across state boundaries by a licensed exporter.
6.
Persons who purchased motor fuel upon which the tax was previously paid and subsequently exported the fuel across
state boundaries in a tank wagon within 25 miles of the state border. The exporter shall not submit a refund application
until its claim exceeds $1,000.00.
7.
Persons who purchased motor fuel that was purchased tax paid and contaminated by a dye or subject to an unexpected
loss. Documentation of loss must accompany application.
8.
Purchasers who erroneously paid the motor fuel tax. Documentation of exempt status must accompany application.
9.
Effective 11-1-04, trucks designed, equipped and used exclusively for garbage or solid waste disposal may claim 35% of
the tax-paid fuel or an amount greater than 35% if the taxpayer supplies evidence or an allocation of use for a tax exempt
purpose satisfactory to the Tax Commission.
10. Effective 10/1/19, a licensed supplier/permissive supplier who purchases tax-paid fuel for export or sold tax-paid fuel to a
licensed exporter tax-free may claim a refund.
Please Note:
In an effort to minimize administrative costs and expedite processing, the Tax Commission requests that applicants not submit a refund ap-
plication until their claim exceeds $25.00.
MAIL COMPLETED CLAIM FORM TO:
Oklahoma Tax Commission
Account Maintenance Division/Credits and Refunds Section
2501 North Lincoln Boulevard
Oklahoma City, OK 73194
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