MFR-21 Application for Refund Licensed Retail Dealer

Effective July 1, 2015, the Motor Fuel Review Unit will no longer process motor fuel retailer refund claims not meeting Georgia Department of Revenue compliance requirements.

According to O.C.G.A § 48-9-10, every motor fuel retailer is assigned a retailer permit number. The permit application shall state the information required by the commissioner to establish the right of the person to obtain a refund. In order to receive the refund, the applicant shall file with the commissioner a claim as prescribed by the commissioner and shall attach a list of invoices to show proof of purchase, payment of tax, and total accountability of the motor fuel handled, consumed, or sold. In addition, all motor fuel retailers are required to maintain an active sales tax account at the retailer’s location. This permit number and sales tax number are used to identify your retailer account and accurately process your motor fuel retailer refund claims.

As of July 1, 2015, the Georgia Department of Revenue will deny any motor fuel retailer refund claims submitted with incorrect motor fuel retailer permit numbers and/or ceased sales tax account numbers. In addition, any claims missing the required list of invoices will be rejected and will require resubmission within the allotted time.

Should you have further questions or concerns, please contact the Motor Fuel Review Unit at motorfuel@dor.ga.gov or 877-423-6711