ID H0362

Allows persons not required to file an income tax return to file gasoline tax refund claims using a calendar year filing cycle instead of being tied to an income tax return deadline.

Establishes that refund claims for non-filers must be filed on or before April 15th following the close of the calendar year in which the gasoline was purchased.

Permits refund claims to be submitted and paid for any period not greater than one (1) year or less than one (1) month.

Maintains existing requirements that claimants must purchase at least 50 gallons of gasoline in a calendar year and use it for exempt purposes to qualify for refunds.

Makes technical corrections to language in the statute regarding eligible uses and claim verification procedures.