| State | Diversion Registry Program | Product(s) | Diversion Requirements | Refund | Sources | Last Updated |
|---|---|---|---|---|---|---|
| Alabama | FuelTrac / TRAC III | Gasoline, Diesel, Aviation, Jet Fuel | Diversion number must be received before fuel is diverted to AL; shipper/agent must contact ALDOR before diversion (Ala. Code 40-12-350(f)) | If the wholesale oil license fee is charged on the initial sale of the diesel fuel at the terminal and the fuel is legally diverted, the purchaser can apply for a refund of the wholesale oil license fee on an annual basis. | Source | 9/3/26 |
| Alaska | State System (Alaska Department of Revenue Tax Division (ADOR)) | Gasoline, Diesel, other motor fuel | You must use Schedule 6 (Schedule of Exported Fuel) attached to your monthly return. | Claim an Alaska motor fuel tax refund by filing a Claim for Refund through the Alaska Department of Revenue within one year of the purchase date. | Source | 9/3/26 |
| Arizona | State System (SETUP (State Excise Tax User Portal)) | Gasoline, Diesel, Aviation Fuel | Registration or Use Fuel Permits prior to crossing state lines | Motor fuel that was acquired by a distributor, as to which the tax imposed by this article or section 28‑8344 has previously been paid or accrued and that was subsequently exported by transport truck by or on behalf of the distributor in a diversion across state boundaries properly reported to the department. If diverted by a distributor, the distributor shall perfect the exemption by filing a refund application with the department within six months after the diversion. | Source | 9/3/26 |
| Arkansas | Motor Fuel Transport Permit System | Gasoline, Diesel | Load-specific Import/Export permits required via ARDOT before crossing state lines; "Registered Diversions are NOT accepted in place of an Import/Export Permit" | At the end of each calendar quarter, the licensed interstate user may make application for refund with respect to the number of gallons of motor fuels upon which the motor fuels taxes have been paid during the calendar quarter for which the interstate user is entitled to refund. | Source | 9/3/26 |
| California | State System (California Department of Tax and Fee Administration (CDTFA)) | Gasoline, Diesel, other motor fuel | California tracks and verifies fuel diversions through a strict electronic audit trail and monthly supplier returns. | A person must show that the applicable California fuel tax has been paid and must submit or have submitted the refund application request. | Source | 9/3/26 |
| Colorado | FuelTrac / TRAC III | Gasoline, Diesel and other motor fuels outside bulk transfer | Diverted loads (into/out of CO) must be reported in FuelTrac within 24 hours; also reported as import/export on returns (DR 7050 / DR 7006) | To apply for a refund permit and account, you must complete a Gasoline/Special Fuel Tax Refund Permit Application (DR 7189) and submit it to the Colorado Department of Revenue. The application may be submitted before or at the time of the first refund claim. | Source | 9/3/26 |
| Connecticut | State System (Connecticut Department of Revenue Services (DRS)) | Gasoline, Diesel and other motor fuels outside bulk transfer | Any person engaged in the business of importing fuel or causes fuel to be imported, produces, refines, manufactures or compounds fuels, distributes, or stores fuel in the State of Connecticut must register for Motor Vehicle Fuels Tax. | You can request a Connecticut motor vehicle fuels tax refund by filing the specific claim form (such as Form AU-737 or AU-736) with the Connecticut Department of Revenue Services by May 31 for fuel used during the prior calendar year. | Source | 9/3/26 |
| Delaware | State System (Delware Division of Motor Vehicles (DMV)) | Gasoline, Diesel, other motor fuel | The State of Delaware requires all entities that import, export, or transport intrastate, gasoline not owned or controlled by them, to submit monthly reports of those deliveries. | No gasoline tax refund will be made to any person who owes this Division tax or an assessment, for any reason, until payment is received. | Source | 9/3/26 |
| District of Columbia | FuelTrac / TRAC III | Gasoline, Diesel, other motor fuel | File monthly Form FR-400M, complete Schedule 25 with the fuel shipment details, and upload your verification from the National Fuel Diversion Registry. | Motor Fuel importers may claim a refund for the diversion of motor fuel where DC motor fuel tax was paid when it was originally purchased. To make a claim for refund, you must enter the diversion on Schedule 25 and attach a copy of the diversion issued to you by the Diversion Registry to support your claim. | Source | 9/3/26 |
| Florida | FuelTrac / TRAC III | Gasoline, Diesel, other motor fuel | Licensed exporter must obtain a diversion number from the Department and manually record it on the shipping paper before diverting fuel for sale/use in FL (Fla. Stat. 206.416) | You can claim a Florida motor fuel tax refund through the Florida Department of Revenue if you bought tax-paid fuel for an approved exempt purpose. | Source | 9/3/26 |
| Georgia | State System (Goergia Department of Revenue (GDR)) | Gasoline, Diesel | Transporter must carry invoice/BOL or equivalent documentation identifying destination state as represented by shipper (O.C.G.A. 48-9-9); voluntary reporting noted by FuelTrac | Motor carriers who file their quarterly tax returns may get a refund on any credits due by placing such refund amounts on Line 11 of the GA IFTA-100 tax return. | Source | 9/3/26 |
| Hawaii | State System (Hawaii Department of Taxation (HDT)) | Gasoline, Diesel, other motor fuel | Distributors must account for changes in fuel destination or usage type using Form M-20A (Monthly Return of Liquid Fuel Tax). Any diversion that alters the county tax rate or fuel category requires adjustment on this return to ensure accurate allocation. | Claims may be filed by the user of fuel quarterly or annually. Form M-36 should be filed within 3 years of April 20 of the year following the year in which the fuel subject to the refund. | Source | 9/3/26 |
| Idaho | State System (Idaho State Tax Commission (ISTC)) | Gasoline, Diesel, other motor fuel | Distributors must pay tax when they receive motor fuels in Idaho. The fuels tax then becomes part of the purchase price paid by each subsequent purchaser until the final purchaser pays at the pump or upon delivery. | Licensed distributors can deduct exported motor fuel from their monthly Idaho tax reports if proper documentation (such as shipping invoices and proof that destination taxes are paid) is provided. | Source | 9/3/26 |
| Illinois | State System (Illinois Department of Revenue (IDR)) | Gasoline, Diesel, other motor fuel | Does not use FuelTrac for diversion reporting (per FuelTrac); relies on voluntary reporting / amended returns | You may file a claim for refund by completing and submitting Form RMFT-11-A. | Source | 9/3/26 |
| Indiana | FuelTrac / TRAC III | Gasoline, Diesel, other motor fuel | Carriers and distributors must account for these changes using state correction schedules, such as MF-360 Schedule 11 for gasoline diversion corrections; requires diversion number for each entry from Fueltrac | The REF-1000 form is used to file for a refund of un-dyed special fuel excise tax, gasoline excise tax, and oil inspection fee. | Source | 9/3/26 |
| Iowa | FuelTrac / TRAC III | Gasoline, Diesel, other motor fuel | Fille an official refund claim (Forms 82-006 and 82-010) with terminal documentation | You must file a written claim on official department forms and include specific verifying documentation. | Source | 9/3/26 |
| Kansas | State System (Kansas Department of Revenue (KDR)) | Gasoline, Diesel | Delivery ticket must match terminal BOL (K.S.A. 79-3415, 55-511); intent to misroute/evade is a statutory offense | Each person claiming a refund of motor fuel tax for non-highway usage shall substantiate the claim with adequate records. An officer, partner, or owner shall verify each return as to the accuracy of the information included on the return. | Source | 9/3/26 |
| Kentucky | State System (Kentucky Department of Revenue (KYDOR)) | Gasoline, Diesel | Kentucky requires motor fuel transporters and dealers to maintain strict shipping documentation, ensuring that any change in the delivery destination (a diversion) matches the manifest or bill of lading reported to the Kentucky Department of Revenue. | Under Kentucky Revised Statutes § 138.344: Fuel tax paid on gasoline or special fuels used in stationary engines, tractors for agricultural purposes, or “unlicensed vehicles or equipment for nonhighway purposes” may be refunded. | Source | 9/3/26 |
| Louisiana | TRAC III / FuelTrac | Gasoline, Diesel | Before diversion, shipper/transporter must notify the registry, receive a diversion number, and write the new destination state + number on the shipping doc (RS 47:818.48); 3-working-day grace for non-negligent error | The licensee ordering the diversion is responsible for paying the applicable destination state taxes along with filing a claim for refund with the origin state or the original destination state whose taxes have been collected. | Source | 9/3/26 |
| Maine | State System (Maine Revenue Services (MRS)) | Gasoline, Diesel, other motor fuel | Licensed gasoline distributors and special fuel suppliers must track and report gross gallons imported, received, sold, or used on their monthly returns. | A refund application on a form prescribed by the assessor must be filed to claim a refund pursuant to this section. Interest must be paid at the rate determined pursuant to section 186, calculated from the date of receipt of the claim, for all valid claims not paid within 30 days of receipt. Applications for refunds must be filed with the assessor within 18 months from the date of purchase. | Source | 9/3/26 |
| Maryland | State System (Maryland Motor Carrier Connect) | Gasoline, Diesel, other motor fuel | Licensed gasoline distributors and special fuel suppliers must track and report gross gallons imported, received, sold, or used on their monthly returns. | Only fuel that was purchased in Maryland at the current fuel tax rates may be refundable and the fuel must be used before a refund can be paid. | Source | 9/3/26 |
| Massachusetts | State System (Massachusetts Department of Revenue (MDOR)) | Gasoline, Diesel, other motor fuel | To report a motor fuel shipment diversion or correct a destination state error for tax compliance in Massachusetts, you must file an amended return or update your manifest tracking through the Massachusetts Department of Revenue (DOR) via MassTaxConnect. | All refund applications must include documentation that MA fuels excise was paid. Claims with insufficient supporting documentation and claims based on out-of-state purchases will be denied. | Source | 9/3/26 |
| Michigan | TRAC III / FuelTrac | Gasoline, Diesel, other motor fuel | Diversion number required whenever actual delivery state differs from BOL; obtained BEFORE diversion and written on shipping paper (PA 403); loads/vehicles may be confiscated if missing | As a licensed exporter you may file a claim for refund for the Michigan tax paid. | Source | 9/3/26 |
| Minnesota | TRAC III / FuelTrac | Gasoline, Diesel, other motor fuel | Any supplier or transporter who diverts a shipment to any other destination than that which is listed on the manifest shall notify the commissioner of Revenue within a reasonable time, setting forth the manifest number, date, kind of product, number of gallons, the consignee to whom the shipment has been diverted and the final destination. | The first license distributor shall report the load as a 2A/2C and then as a 7D/13A for loads that are diverted out of Minnesota. All loads that are diverted into Minnesota should be reported as 2A/2C to pay appropriate taxes for those loads. | Source | 9/3/26 |
| Mississippi | TRAC III / FuelTrac | Gasoline, Gasoline/Ethanol blends, Diesel, Biodiesel blends, Jet Fuel, Fuel Oils | Report the fuel diversion before changing the destination listed on the shipping document/Bill of Lading and obtain a confirmation registration number. | Any person desiring a refund on any gasoline purchased shall make claim to the department, on forms provided by the department, within three (3) years from the date the gasoline was purchased. | Source | 9/3/26 |
| Missouri | TRAC III / FuelTrac | Gasoline, Gasoline/Ethanol blends, Diesel, Biodiesel blends, Jet Fuel, Fuel Oils | If diverted to a state other than on the shipping papers, obtain a diversion number and write it plus the new destination state on the shipping papers. | Licensed suppliers and permissive suppliers may take a deduction on their monthly report for fuel tax not received from their sales to a licensed distributor with "eligible purchaser status". | Source | 9/3/26 |
| Montana | State System (Montana Department of Transportation (MDT)) | Licensed distributors must log in to the Montana Motor Fuel Tax Reporting system to file monthly tax reports or submit standard Electronic Data Interchange (EDI) files. | Applications for refunds or credits on tax-paid fuel must be filed within 36 months (3 years) of the purchase date or the date the tax was erroneously paid. | Source | 9/3/26 | |
| Nebraska | TRAC III / FuelTrac | Gasoline, Gasohol, Ethanol, Diesel, Biodiesel, Dyed Diesel | Diversion permit required whenever BOL shows a destination state other than actual delivery state; register at fueltrac.us; $1,000 penalty for failure; exception for own bulk storage in NE | A claim for refund of fuels taxes must be filed with the Department using a Nebraska Non-Ag Use Motor Fuels Tax Refund Claim, Form 84, or a Nebraska Ag Use Motor Fuels Tax Refund Claim, Form 84AG, within three years after the date of payment of the tax. | Source | 9/3/26 |
| Nevada | State system (Nevada Department of Motor Vehicles (NDMV)) | Gasoline, Diesel, other motor fuel | Notify the Motor Carrier Division directly regarding the change in delivery destination. Keep the original Bill of Lading (BOL), carrier delivery ticket, updated diversion confirmation numbers, and supplier invoices. Adjust/manage the returns accordingly. | Claims for refund must be submitted within 12 months from the date of the earliest invoice and must be for bulk purchases that total of a minimum of 200 gallons. | Source | 9/3/26 |
| New Hampshire | State system (New Hampshire Automated Fuel Toll System (AFTS)) | Gasoline, Diesel, other motor fuel | Log into the New Hampshire Automated Fuel Toll System (AFTS) portal to submit amended reports, monthly distributor reports, or transporter reports (such as Form RT113). | Motor fuel refund applications must be made on the proper form and submitted to the Bureau in accordance with filing deadlines. | Source | 9/3/26 |
| New Jersey | State system (New Jersey Division of Taxation (NJDT)) | Gasoline, Diesel, other motor fuel | Log into the NJ Division of Taxation - Motor Fuels Tax electronic portal to record the diversion on your monthly tax schedules. | Claimants are permitted to file but one claim per calendar month and this claim must cover all New Jersey tax paid purchases, regardless of use, made during that month. | Source | 9/3/26 |
| New Mexico | State system (New Mexico Taxpayer Access Point (NMTAP)) | Gasoline, Diesel, other motor fuel | You report a motor fuel tax diversion in New Mexico by filing the corrected destination details through the New Mexico Taxpayer Access Point (TAP) or by submitting the updated Combined Fuel Tax Report (RPD-41306) with the correct schedules. | A claim for refund of gasoline tax on tax refund gasoline must be filed within six (6) months of the date the gasoline was purchased and used. | Source | 9/3/26 |
| New York | State system (New York Department of Taxation and Finance) | If a diversion forces a change to fuel tax already paid, distributors must file an amended Form FT-945/1045 (Report of Sales Tax Prepayment on Motor Fuel) or file for refunds using Form FT-1010. | When requesting a tax refund for a previous period, you must also amend your Form FT-945/1045, Report of Sales Tax Prepayment on Motor Fuel/Diesel Motor Fuel, for that period to reflect the new credit/refund information. | Source | 9/3/26 | |
| North Carolina | TRAC III / FuelTrac | Gasoline, Diesel, other motor fuel | If fuel is diverted to a state other than on the shipping document, report via Trac3 to get a diversion number; write number + new destination at top of shipping doc (G.S. 105-449.115); purchaser liable for diversion tax | Report fuel for which the North Carolina road and inspection taxes have not been charged and to report fuel that was diverted from the destination state as recorded on the shipping document. | Source | 9/3/26 |
| North Dakota | State System (North Dakota Taxpayer Access Point (NDTAP)) | Gasoline/Gasohol, Special Fuels (diesel, biodiesel, kerosene, propane, CNG/LNG), Aviation | If a bill of lading issued by the terminal or bulk plant indicates a destination other than North Dakota, the transporter shall issue a diversion ticket indicating North Dakota as the destination state. If a bill of lading was not issued by the terminal or bulk plant, the transporter shall issue a bill of lading for each shipment indicating North Dakota as the destination state. A copy of a diversion ticket and bill of lading prepared by the transporter shall be mailed, faxed, or electronically transmitted to the commissioner before the fuel enters the state. | A claim for refund MUST be submitted on NDTAP not later than one year from the last day of the month following the month dated on the invoice. | Source | 9/3/26 |
| Ohio | TRAC III / FuelTrac | Gasoline, Diesel, other motor fuel | A diversion takes place when a motor fuel product is drawn from an IRS registered terminal, and the loaded product is delivered in a State other than that listed on the manifest (bill of lading). A diversion is essentially an amendment to the manifest reported by the Terminal. | Taxpayers who have purchased motor vehicle fuel on which the fuel tax has been paid. Refunds can be applied for electronically through the Ohio Business Gateway. | Source | 9/3/26 |
| Oklahoma | State System (Oklahoma Tax Commision (OTC)) | Gasoline, Diesel, other motor fuel | Diversion number authorizing diversion from the destination state on the original shipping doc must be obtained; tax due within 3 days of diversion / verification-number assignment or entry into OK, whichever earlier (68 O.S. 500.29); Supplier may complete Form 105-21 with 105-18 for Diversion Correction(s). | In the event that an exporter removes from a bulk plant in this state motor fuel as to which the tax imposed by this act has previously been paid or accrued, the exporter may apply for and the state shall issue a refund of the tax upon a showing of proof of export satisfactory to the Commission in conformity with Section 11 of this act. | Source | 9/3/26 |
| Oregon | State System (Oregon Fuels Tax System (OFTS)) | Gasoline, Diesel, other motor fuel | Changes to a report are submitted by amendments to the original report. The original filed report, plus the updated report, must equal the correct gallons and tax that should have been reported for that period. We require the applicable schedule(s) showing detail of the gallons increased or decreased as shown on the amended report. | Refund claims must be filed within 15 months from the date of purchase or invoice. Refunds are submitted online through the Oregon Fuels Tax System. | Source | 9/3/26 |
| Pennsylvania | State System (my Pennsylvania Tax Hub (myPATH)) | Gasoline, Diesel, other motor fuel | Changes to a report are submitted by amendments to the original report. The original filed report, plus the updated report, must equal the correct gallons and tax that should have been reported for that period. We require the applicable schedule(s) showing detail of the gallons increased or decreased as shown on the amended report. | You can request a motor fuel tax refund or credit adjustment for a fuel load diversion in Pennsylvania by logging into the Pennsylvania myPATH Portal or filing the appropriate amended return with the Bureau of Motor and Alternative Fuel Taxes. | Source | 9/3/26 |
| Rhode Island | State System (Rhode Island Divison of Taxation (RIDT)) | Gasoline, Diesel, other motor fuel | If a shipment of fuel drawn from an IRS-registered terminal changes its destination state (e.g., fuel originally intended for export out of Rhode Island is diverted back into the state, or vice versa), you must update your monthly state filings (Form MFT-EP (Motor Fuel Export Permittee Report) to prevent incorrect tax assessments. | All claims for refund must be paid and filed within 240 days from the date of purchase. | Source | 9/3/26 |
| South Carolina | TRAC III / FuelTrac | Gasoline, Diesel, other motor fuel | Shipping docs for product delivered to SC must show SC as destination or carry a valid diversion number; supplier diversions reported on Schedule L-2102; penalties for accepting product without a valid number | When the diversion results in a refund, a refund request may be submitted using our free tax portal MyDORWAY. Refund applications will not be considered without a valid diversion number, copy of the original bill of lading, and invoice. If using a paper refund application, you should combine diversions for refund on one refund application as long as they are all for the same bill of lading month and year. | Source | 9/3/26 |
| South Dakota | TRAC III / FuelTrac | Motor fuel, Special fuel (loads > 4,200 gal) | According to South Dakota Codified Law 10-47B-46, the transporter must report and provide a copy of the bill of lading or drop load ticket accompanying the shipment and any diversion tickets iussued for the delivered fuel. | A licensed exporter may apply for and obtain a refund for taxes paid to this state on motor fuel and undyed special fuel provided that the claimant shall submit a copy of the original bill of lading, and a copy of the diversion ticket. | Source | 9/3/26 |
| Tennessee | FuelTrac / petroleumtaxtools.com | Gasoline, Diesel | Diversions registered online at fueltrac.us or petroleumtaxtools.com (Tenn. Code Ann. 67-3-804) | You can register and request a motor fuel tax refund or adjustment for a diverted shipment in Tennessee through Fueltrac or Petroleum Tax Tools, followed by filing your formal claim via the Tennessee Taxpayer Access Point (TNTAP). | Source | 9/3/26 |
| Texas | State system (Texas Comptroller of Public Accounts (Comptroller)) | Gasoline, Diesel, other motor fuel | Notify comptroller (and destination state) before diverting; obtain a diversion number (call 877-976-7800); write it on the shipping doc; purchaser liable for diversion tax (Tax Code 162.004) | When requesting a refund directly from the Comptroller, claimants who are not licensed for motor fuels must submit Form 06-106, Texas Claim for Refund of Gasoline or Diesel Fuel Taxes (PDF). | Source | 9/3/26 |
| Utah | State system (Utah Taxpayer Access Point (UTAP)) | Gasoline, Diesel, other motor fuel | The licensed importer or distributor must ensure that the gallons are added to the Utah tax return schedules as an import and pay the applicable Utah motor fuel tax. | Utah provides a tax exemption for exported fuel. If you already paid Utah tax on those gallons, you can claim a credit or refund on your next return by attaching Form TC-112 as proof of export. | Source | 9/3/26 |
| Vermont | State system (Vermont Department of Motor Vehicles (VDMV)) | Gasoline, Diesel, other motor fuel | Vermont requires licensed fuel distributors to file reports on or before the 25th day of each month. You must report the change using the Vermont DMV Fuel Tax Platform via your myDMV account. | Complete the Vermont Diesel Fuel Refund Application, include legible copies of fuel invoices indicating the Vermont state tax was paid, and mail the completed application to Commercial Vehicle Operations. | Source | 9/3/26 |
| Virginia | TRAC III / FuelTrac | Gasoline, Diesel | Diversion must be reported before transporting into a state other than on the shipping doc; obtain and record the diversion number; call-in line 540-868-7040 with report to Fuel Trac 3 on the next business day | Refund applications must be received by DMV within twelve months of the date that the fuel was purchased. | Source | 9/3/26 |
| Washington | State system (Washington State Department of Licensing (WDL)) | Gasoline, Diesel, other motor fuel | To report a motor fuel tax diversion, import, or export in Washington State, file your returns and supporting schedules electronically through the Washington Department of Licensing License Express system. | To file a claim, you must have an active fuel tax refund account. You may file refund claims monthly, quarterly, or for a 6-month period between January and June, or July and December. | Source | 9/3/26 |
| West Virginia | TRAC III / FuelTrac | Gasoline, Diesel, other motor fuel | Confirmation/diversion number required and obtained prior to diversion; reported on Schedule 2/11 with returns; "diversion" defined at W.Va. Code 11-14C-2 | West Virginia State Code provides for a refund of tax paid motor fuel for the excise tax flat rate and/or variable rate taxes under applicable refund categories. | Source | 9/3/26 |
| Wisconsin | State system (Wisconsin Department of Revenue (WDOR)) | Gasoline, Diesel, other motor fuel | Licensed suppliers, restricted suppliers, and carriers must detail all imports, exports, and diverted gallons on their Wisconsin Combined Monthly Fuel Summary Report. | Standard motor vehicle fuel tax refund claims (such as for off-road use via Form MF-001) must be filed within one year of the purchase date. | Source | 9/3/26 |
| Wyoming | State system (Wyoming Department of Transportation (WYDOT)) | Gasoline, Diesel, other motor fuel | WYDOT officially accepts a completed diversion spreadsheet provided directly by their department to track and report these changes accurately | You must submit your claim within one year of the purchase date with receipt and supporting documentation. | Source | 9/3/26 |
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