Fuel Tax Refunds & Credits


The following chart lists how to claim ad fuel tax refund or credit. Note: Form TC-116 should be filed electronically at tap.utah.gov.

If you are: Claim the refund:
A licensed fuel supplier On your tax return* or TC-116
An unlicensed owner of non-participating fuel tanks requesting a refund for Environmental Assurance Fee On form TC-116
Storing environmental assurance fee paid gallons in participating tanks that are eligible for a rebate of the fee On form TC-116
A Utah state government agency using a Fleet Services Gascard By contacting Fleet Services
A Utah state government agency not using a Fleet services Gascard On form TC-116
A clear diesel exporter who is not a licensed Utah special fuel supplier On form TC-116
An agricultural producer On your income tax return
Licensed with IFTA or as a special fuel user On your IFTA return; see dmv.utah.gov/motorcarriers
Using special fuel in machinery, a PTO, or off-highway and are not a government agency, agricultural producer, or licensed with IFTA On form TC-942

*Licensed suppliers must claim credit for non-participating tanks on TC-109 and schedules.