Section 40-17-104

Time for filing claim.

Not more than one claim for a refund of the state tax paid on gasoline may be filed by any person under the provisions of this article with respect to gasoline purchased during the 12-month period ending on December 31 each year; and no claim shall be allowed with respect to any such 12-month period unless such claim is filed on or before March 31 of the year following such 12-month period; provided, that claims for state gasoline tax refunds on gasoline purchased after June 30, 1969, and before January 1, 1970, must be sworn to and be filed with the Commissioner of Revenue on forms substantially the same as provided for in Section 40-17-103; except, that the prescribed dates in items 2 and 3 of said form shall read "June 30, 1969" and "January 1, 1970," respectively. Not more than one claim for a refund of the state gasoline tax may be filed by any person under the provisions of this division with respect to gasoline purchased during the six-month period ending on December 31, 1969; and no claim shall be allowed with respect to any such six-month period unless such claim is filed on or before February 15, 1970.

(Acts 1957, No. 743, p. 1173, §5; Acts 1959, No. 416, p. 1104, §3; Acts 1969, No. 1155, p. 2160.)