1411. REFUND OF MOTOR FUEL TAX FOR NON-HIGHWAY USE OF TRIBAL MEMBERS.

Any motor fuel consumer may apply for and obtain a refund of fuel taxes imposed and paid to this reservation, for motor fuel purchased and used by consumers in motor vehicles, recreation vehicles, and farm equipment used for nonhighway agricultural purposes or used in motor vehicles or equipment used for nonhighway commercial purposes. The portion of this refund attributed to nonhighway use of motor vehicles shall be calculated by multiplying the motor vehicle’s average miles per gallon during the claim period times and the number of nonhighway miles the vehicle was operated. The average miles per gallon and nonhighway miles shall be supported by actual individual vehicle fuel disbursement records and odometer readings. The portion of this refund attributed to nonhighway machinery and equipment shall be supported by individual vehicle fuel disbursement records.