SB3563 Summary

• Amends the Motor Fuel Tax Law to allow refund claims for taxes paid on undyed diesel fuel used by municipal fire departments or fire protection districts recognized by the Office of the State Fire Marshal.

• Claims for refunds under this provision may be filed no more than once per calendar quarter.

• Adds this new refund eligibility as item (9) to the existing list of allowable undyed diesel fuel uses for tax refund purposes, effective immediately upon enactment.

• Requires fire departments and fire protection districts to meet the same documentation and claim filing requirements as other entities seeking motor fuel tax refunds.