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Fuel Tax Refund Information

Pilots who purchase taxed fuel for use in their general aviation aircraft may be able to get a refund of all or part of that "highway use tax" depending on the state in which the fuel was purchased.

Several states have instituted procedures to refund at least part of the tax to pilots who take the time to fill out the required paperwork and provide receipts as needed. To encourage IFA members to get the refund to which they are entitled, we’ve compiled basic information on the procedures for each participating state. Most of the state forms include detailed instructions; be sure to read them carefully.

Alaska
If you use taxed highway gasoline for aircraft purposes, you can claim a refund for a portion of the tax paid for gas purchased within the past year.

The easiest way to claim a refund is by downloading a “Claim for Refund” from the Alaska Department of Revenue website at www.tax.alaska.gov/programs/programs/forms/index.aspx?60210. Select the “Claim for Refund Template”.

Fill in the required information, attaching the appropriate schedules and original invoices. Mail the documents to:

Department of Revenue
Tax Division
PO Box 110420
Juneau AK 99811-0420

If you need help, contact the Department of Revenue by phone at 907-269-6948 or by e-mail at motorfuel@revenue.state.ak.us.

Delaware
Delaware Gasoline Refund Law, Obtained From Title 30 Delaware Code

§ 5120. Refunds of motor fuel taxes.

(a) The Secretary of Transportation shall refund out of the General Fund of this State the tax paid on gasoline upon receipt of written authorization from the Department of Transportation so to do, which written authorization shall be given under the following conditions:

(1) Gasoline used by any person for the purpose of operating stationary gas engines, tractors, motorboats, airplanes or aircrafts, or any other purpose except in motor vehicles licensed, or subject to being licensed, for operation upon any of the public highways of the State.

The Application for Motor Fuel (Gasoline) Refund Instructions and the Application for Motor Fuel (Gasoline) Refund can be found at www.deldot.gov/mfta/gasoline_refund_program.shtml.

A claim for refund must be submitted within one year from date of purchase of the fuel. The official date of the claim will be the date your claim is received by the Delaware Motor Fuel Tax Administration (MFTA).

Mail forms and supporting documentation to:

State of Delaware
Motor Fuel Tax Administration
PO Drawer E
Dover, DE 19903

If you have questions, please call 302-744-2724.

Massachusetts
If you purchase highway fuel in Massachusetts for use in your aircraft, you can claim a refund on the gas tax. You must file the claim within two years of purchase date.

To access the form:

  • Go to the Massachusetts Department of Revenue website page
  • Select For Individuals and Familes tab
  • Select Forms and Publications in the Personal Income Tax section
  • Select Forms, Instructions and Mailing Addresses
  • Select Miscellaneout Tax Forms in the drop down box
  • Select Form JFT-9 (Aircraft (Jet) Fuel Refund Application)

Attach original purchase invoices to the completed form and mail the documents to:

Massachusetts Department of Revenue
PO Box 7012
Boston, MA 02204

If you have questions, call the DOR at 617-887-6367, or toll-free from within Massachusetts at 800-392-6089.

Missouri
Missouri will refund the entire 17¢/gallon fuel tax if you follow the correct procedures.

First, file the Motor Fuel Refund Application Form 4924 with the Missouri Department of Revenue. This motor fuel refund application must be completed to substantiate your refund claims. The information will be retained in the MDOR . If the information
changes, please submit a new application with the updated information.

To submit a claim, file a Motor Fuel Refund Claim Form 4923 along with all the original invoices or sales slips. You must apply within one year from the date of purchase, or April 15th following the year of purchase, whichever is later.

You may submit both Form 4924 and Form 4923 at the same time.

You can get the required forms through any of these methods:

Mail the documents to:

Missouri Department of Revenue
Division of Taxation and Collection
PO Box 800
Jefferson City MO 65105-0800

Nebraska
Any person requesting a refund of taxes paid can file a claim with the Nebraska Department of Revenue’s Motor Fuels Division.

Only one claim per month may be filed by any claimant. You must file your claim within three years from the date of payment of the tax. Claims filed for refunds of tax paid on aviation jet fuel or aviation gasoline used in the operation of a FAA-approved air school must be filed within seven months of the date of purchase. Prior to adjustments, the refund must be at least $25.

File a claim using Form 84 Nebraska Non-Ag Use Motor Fuels Tax Refund Claim. Instructions on the form help you calculate the amount of the refund based on the tax at the time of the sale.

The above form can also be accessed at the Nebraska Department of Revenue website, www.revenue.state.ne.us/fuels/mfforms.htm.

Mail the form and invoice documentation to:

Motor Fuels Division
PO Box 98904
Lincoln NE 68509-8904

If you have questions, call the Nebraska Motor Fuels Division at 800-554-3835.

Washington
You may be eligible for a refund of the Washington State fuel tax if you use tax-paid fuel off-road or in equipment used for certain purposes. Read the qualifcations and download the Fuel Tax Refund Permit Application at the fuel tax refund page of the Washington State Department of Licensing website.