Fuel Tax Refunds & Credits
The following chart lists how to claim a 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|
|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.