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BTLG Table of Contents > Diesel Fuel Tax Annotations > Claim for Refund

Diesel Fuel Tax Annotations

Claim for Refund

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Claim for Refund By Third Party. If authorized by a taxpayer, a third party may file a claim for refund on behalf of the taxpayer. However, any amount refunded must be made payable to the taxpayer, and the taxpayer may not assign the refund to a third party. 3/04/96.