1(1) 2Any licensed terminal supplier, importer, exporter, producer, wholesaler, or dealer who has purchased petroleum products, who has paid the tax pursuant to s. 25206.9935(2)26or (3) to his or her supplier, and who subsequently exports said products from the state or bunkers petroleum products into marine vessels engaged in interstate or foreign commerce may deduct the amount of tax paid thereon pursuant to s. 66206.9935(2)67or (3) from the amount owed to the state and remitted pursuant to s. 81206.9931(2)82or may apply for a refund of the amount of tax paid thereon pursuant to s. 98206.9935(2)99or (3).
101(2) 102Any person licensed pursuant to this chapter who has produced, imported, or purchased pollutants on which the tax has been paid pursuant to s. 126206.9935(2)127to the state or to his or her supplier and who subsequently exports from the state said pollutants or products containing said pollutants may deduct the amount of tax paid thereon pursuant to s. 161206.9935(2)162from the amount owed to the state and remitted pursuant to s. 174206.9931(2)175or may apply for a refund of the amount of tax paid thereon pursuant to s. 191206.9935(2)192.
193(3) 194Any person licensed pursuant to this chapter who has produced, imported, or purchased solvents on which the tax has been paid pursuant to s. 218206.9935(2)219to the state or to his or her supplier and which solvents are subsequently consumed in the manufacture or production of a product which is not itself a pollutant as defined in s. 252206.9925(5)253may deduct the amount of tax paid thereon pursuant to s. 264206.9935(2)265from the amount owed to the state and remitted pursuant to s. 277206.9931(2)278or may apply for a refund of the amount of tax paid thereon pursuant to s. 294206.9935(2)295.
296(4) 297Any person licensed pursuant to this chapter who has produced, imported, or purchased solvents on which the tax has been paid pursuant to s. 321206.9935(2)322to the state or to his or her supplier and which solvents were subsequently consumed, blended, or mixed to produce a pollutant that is subject to tax pursuant to s. 352206.9935(2)353may deduct the amount of tax paid on the solvent pursuant to s. 366206.9935(2)367from the amount owed to the state for the pollutant and remitted pursuant to s. 382206.9931(2)383or may apply for a refund of the amount of tax paid on the solvent pursuant to s. 401206.9935(2)402. In no event shall any deduction or credit under this subsection exceed the tax owed to the state for the pollutant.
424(5) 425Any person licensed pursuant to this chapter who has produced, imported, or purchased lead-acid batteries on which the tax has been paid pursuant to s. 450206.9935(2)451to the state or to his or her supplier and who subsequently exports from the state said lead-acid batteries may deduct the amount of tax paid thereon pursuant to s. 481206.9935(2)482from the amount owed to the state and remitted pursuant to s. 494206.9931(2)495or may apply for a refund of the amount of tax paid thereon pursuant to s. 511206.9935(2)512.
513(6) 514Administrative procedures governing refunds under this section shall be those specified in s. 527206.41, 528except for the provisions requiring refund permits.
535(7) 536It is the responsibility of the applicant to affirmatively demonstrate to the satisfaction of the department that he or she is eligible for any deduction or refund claimed hereunder. Without such demonstration, no refund or deduction shall be allowed.
History.-s. 3, ch. 86-159; s. 68, ch. 87-99; s. 4, ch. 89-171; s. 1090, ch. 95-147; s. 96, ch. 95-417; s. 4, ch. 96-352.
