A claim for refund must be submitted within 12 months after the date of purchase of the fuel. Only one claim may be filed in a calendar quarter. A refund will not be allowed when:
- the excise tax was not paid,
- for operating a motor vehicle on public roads, streets or highways, except as provided in C.R.S. 39-27-103(2),
- the total quantity claimed is less than 20 gallons.