Any person who uses tax-paid motor or diesel fuel for mass public transportation is entitled to a refund. Mass public transportation is defined as persons authorized to operate within any city, town, municipality, county, or transit authority region in this state, as distinguished from any over-the-road or charter system.
Counties or municipalities that use fuel for highway use as a mass transit system provider and as a local government user must have separate licenses for each function and file separate returns.
Mass transit system providers can file for a refund using the Department's secure Internet site. Before you can file electronically, you must enroll in our e-Services program. Taxpayers who report and pay tax electronically can download a payment due date calendar (Form DR-659).
Revenue encourages taxpayers to file electronically; however, you may file a Mass Transit System Provider Fuel Tax Return (Form DR-309633). The Department must receive a return by the 20th day of the month following the collection period. Licensed mass transit system providers must use this form monthly to report acquisitions, inventory, and usage. The DR-309633 is also used to report credits of tax-paid fuel used on the highway and to pay tax for the use of dyed diesel on the highway. You can download Instructions for Filing Mass Transit System Provider Fuel Tax Return (Form DR-309633N).
If you paid tax of $20,000 or more in the prior state fiscal year, you must pay taxes electronically.