(1) For the purpose of
this rule, an "off-highway or off-road vehicle" is
defined as a vehicle not designed to transport persons or property upon the
public roads and highways of this state, including special mobile (SM) plated
vehicles and vehicles with physical characteristics intended for primary use in
an off-road manner which may or may not be licensed as special
equipment. These vehicles may
occasionally move on the public road for purposes such as movement between job
sites or repair.
will be no restriction for miles traveled on the highway from location to
location, so long as such travel is occasional and for those purposes listed
vehicles/equipment that have undyed diesel in the supply tank and move on the
public roads do not qualify for a refund for the portion used on public roads.
order to obtain a refund for off-road or off-highway equipment
fueling at a service station, the station must identify on the invoice, receipt
or statement the off-road or off-highway piece of equipment being