Gas tax refund helps ease drivers' burden

  • Published
  • By Capt. Jeremy Harris
  • Air Force Flight Test Center Staff Judge Advocate
EDWARDS AIR FORCE BASE, Calif. --  People on base may not know they can receive a refund from the state of California for the motor vehicle fuel tax paid on all fuel consumed while driving on Edwards. 

Military personnel, civilians, dependents or contractors who drive a motor vehicle on base may file a claim.

Generally, the federal government is immune from state taxes unless Congress says otherwise. Congress passed a law that allows states to charge motor vehicle fuel tax. The rationale behind the tax is that consumers who buy gas on base use the highways of the state, and therefore, should pay to maintain them.

Anyone requesting a refund must complete a Gasoline Tax Refund Claim Form SCGR-1, an invoice summary and any appropriate schedules. People should submit their forms to the California State Controller's Office. The instructions and forms are available at the legal office or at the Web site www.sco.ca.gov/col/taxinfo/gtr/.

If a claim for refund of motor vehicle fuel tax is properly submitted, the claimant should receive payment within 20 calendar days of the receipt of the claim for refund by the State Controller's Office. The claimant will receive 18 cents on every gallon of gas consumed while driving on base.

Each claimant must maintain a personal log that contains the following information for each visit to the gas station: the number of gallons of gas bought, seller's name and purchase location, the date of purchase and the number of miles driven on base.

The claimant must keep original purchase invoices and usage logs or any other evidence supporting the claim for four years from the date the refund was issued. The controller may, upon demand, examine the books and records of the claimant. Failure to provide the corroborating evidence could result in denial of claim or criminal prosecution.

Claims are filed for a calendar year. Claims must be filed within three years from the date of purchase.

For more information, call the legal office at 277-4310. 

(Joyce Kwok contributed to this article)