§ 52-420.29. Assessment refund.

A.  Any person subject to the assessment levied by Section 420.27 of this title may request a refund, as provided for in this section, of the assessment paid on the first sale of odorized LP gas for the preceding calendar year.  Upon compliance with the provisions of this section and rules promulgated by the Commission, the Commission shall refund to each person requesting a refund the amount of the assessment paid by or on behalf of such person during the preceding calendar year.  Refunds made to persons subject to the assessment shall in turn be refunded by the person to each customer based on the percentage of the total volume of LP gas purchased by each customer.  As used in this section, "customer" shall mean the end-user who consumes the LP gas.

B.  The request for a refund of the assessment for the preceding calendar year must be made during the first calendar month following the calendar year for which the refund is requested.  Failure to request a refund during this period shall terminate the right of any person to receive a refund for the assessment paid for the preceding calendar year.  The Commission shall give notice of the availability of the refund through press releases or such other means as it deems appropriate.

C.  Each person requesting a refund shall execute an affidavit showing the amount of refund requested and the volume of sales of LP gas made by the person to each customer.  The Commission may require records to be submitted verifying the volume of sales and may verify the accuracy of the request for refund.

D.  No person or company who requests a refund under this section shall be eligible to serve or have a representative serve as a member of the Commission.

Added by Laws 1994, c. 146, § 10, eff. July 1, 1994.  Amended by Laws 1995, c. 303, § 4, eff. July 1, 1995.