Title 48, Chapter 9, Section 36
(a) Any motor carrier which accrues credits in excess of 2,000 gallons in any quarter under Code Section 48-9-35 shall be entitled to a refund of the credits subject to the conditions set forth in this Code section.
(b) All applications for refunds must be filed with the commissioner
within 180 days from the end of any quarter in which credits are
accumulated. Applications shall be in the form prescribed by the
commissioner, shall be sworn to, and shall be supported by evidence
satisfactory to the commissioner.
(c) Any motor carrier entitled to a refund may give a bond in an
amount of not less than $1,000.00 payable to the state and
conditioned that the motor carrier will pay all road taxes due and
to become due under this article. As long as the bond remains in
force, the commissioner may issue refunds to the motor carrier in
the amounts appearing to be due on applications without first
auditing the records of the motor carrier. The bond shall be in the
form and with such surety as required by the commissioner.
(d) The commissioner shall not issue refunds in excess of the amount
of the bond or bonds except after audit of the applicant's records.
Except as otherwise provided by the commissioner, sufficient records
must be produced in this state for audit.
(e) To enable the commissioner to make the refunds authorized by
this Code section, the Office of Treasury and Fiscal Services, under
warrants drawn by the Governor, shall remit to the commissioner,
from funds appropriated by law for that purpose, an amount
equivalent to the refunds. Before the Governor issues a warrant for
this purpose, he shall require that the commissioner certify the
name of each applicant and the amount to which he is entitled. The
refunds provided by this Code section shall be nonassignable.
(f) Refunds claimed and paid pursuant to this Code section shall
bear no interest.