2009 Summary of Refund Claims and Audits

Refund Claims

This table shows refund claims processed during the period of July 1, 2008 through June 30, 2009. During this period, we processed 4,085 claims resulting in total refunds of $4,587,201. During the same period in the previous fiscal year, we processed 4,866 claims resulting in total refunds of $2,994,901.

Dollar Amount Refunded

Type of Use

Gas/Gasohol

Petroleum Release Fee

Aircraft

Diesel

Total

Agricultural Use
$ 661,434
$ 0
$ 0
$ 264,562
$ 925,996
Blending Error (contaminated/destroyed fuel)
$ 2,367
$ 119
$ 0
$ 16,991
$ 19,477
Equipment
$ 86,624
$ 0
$ 7,857
$ 560,919
$ 655,400
Exported Fuel  (1)
$ 2,389,270
$ 81,536
$ 0
$ 2,620
$ 2,473,426
Federal Government
$ 190,809
$ 5,992
$ 10,625
$ 26,622
$ 234,048
Government (nonhighway)
$ 1,429
$ 0
$ 0
$ 67,752
$ 69,181
Motor Vehicle Fuels Used for Aviation
$ 148
$ 0
$ 0
$ 0
$ 148
Native American
$ 612
$ 0
$ 0
$ 0
$ 612
Reefer
$ 0
$ 0
$ 0
$ 208,913
$ 208,913
Totals
$ 3,332,693
$ 87,647
$ 18,482
$ 1,148,379
$ 4,587,201

(1)   During the year, several large refund claims were filed for gallons of tax-paid fuel which were subsequently proved to have been exported out of the state of Nebraska. Some of these gallons were assessed through audits (refer to Audits chart below).

  

Audits

This table summarizes the audits completed in the last two fiscal years by tax program. These numbers do not include audits of the ethanol producer's credit program or terminals.
Number of Audits
Tax Assessed
Tax Program
2007/2008
2008/2009
2007/2008
2008/2009
Motor Fuels Consumer's Use
10
21
$ 2,159
$ 42,412
Liquid Fuel Carriers
8
11
$ 0
$ 0
Motor Vehicle Fuels
76
65
$ (138,695)
$ 134,271
Petroleum Release Fee
72
66
$ (16,176)
$ 26,404
Ethanol and Biodiesel Producer (2)
4
4
$ 0
$ 722,778
Aircraft Fuels
8
10
$ (935)
$ 3,469
Compressed Fuels
26
31
$ 4,334
$ 6,598
Gas Tax Credit
5
0
$ (21,145)
$ 0
Retailers
15
12
$ 0
$ 0
Diesel Fuel
79
66
$ (113,160)
$ (13,455)
Totals
303
286
$ (283,618)
$ 922,477

(2)   Some of the tax assessed under the ethanol and biodiesel producer program was subsequently refunded to the purchasers due to documentation that the purchasers exported the tax-paid fuel. These are included in the Refund Claims chart above.

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