and inventory records to substantiate that the tax was
paid on all bulk purchases.
(iv) Claims for reimbursement shall be filed with
the department on a quarterly basis and must be filed
within 60 days following the end of the quarter for which
reimbursement is being claimed.
(2) A person may be reimbursed for more than the amount
under paragraph (1) if the person submits a claim, including
all required documentation, in accordance with subsection
(f), providing proof of the person's differentiated usages of
liquid fuels or fuels by means of a power takeoff for the
purpose of mixing ready mix concrete. The board has the sole
discretion to determine if the claimant has fulfilled the
burden of proof. No filing fee shall apply to a claim
submitted under this paragraph.
(3) No refund shall be authorized or paid under this
subsection on a single claim for tax on fewer than 100
gallons of liquid fuels or fuels.
(f) Claims, forms, contents, penalties.--A claim for
reimbursement or refund under subsection (b), (c) [or], (e) or
(e.3)(2) shall be made upon a form to be furnished by the board
and must include, in addition to such other information as the
board may by regulation prescribe, the name and address of the
claimant; the period of time and the number of gallons of liquid
fuels used for which reimbursement is claimed; a description of
the farm machinery, ready mix concrete machinery, aircraft or
aircraft engine in which liquid fuels have been used; the
purposes for which the machinery, aircraft or aircraft engine
has been used; and the size of the farm and part in cultivation
on which such liquid fuels have been used. A claim must contain
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