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​​​In general, refunds do not have a specific due date, but the claim for refund must be filed within three years from the date of the fuel purchase invoice.​ The invoice must show that payment for the purchase was made and the amount of the user fee paid on the​ purchase was paid to the seller. Learn more about refund claims in the SC Code of Laws for Motor Fuel Subject to​ User Fees​​.

Motor Fuel l​aw does not allow for extensions for ​filing claims for refunds.​

 

Apply for a Motor Fuel refund on ​MyDORWAY

You must log in to your MyDORWAY​ account to apply for a Motor Fuel refund​.​

  • New to MyDORWAY
    If you’ve never signed up for a MyDORWAY account, complete the Business Tax Application at dor.sc.gov/register. On the Tax Accounts screen, choose Motor Fuel Refund and any additional accounts you need to apply for. You must have an SCDOR-issued Letter ID to register for a Motor Fuel Refund account on MyDORWAY.
  • Existing MyDORWAY users
    ​If you already use MyDORWAY to manage your other tax accounts, you can add a new Motor Fuel Refund account by logging in and selecting the More tab, then choosing Business Tax Application. On the Tax Accounts screen, choose Motor Fuel Refund.
  • Add existing tax accounts
    You can add existing tax accounts to your MyDORWAY account by logging in and selecting the More tab, then choosing Request Account Access.

Need more help? Check out our MyDORWAY Help page.

Invoices are required​ when filing for a Motor Fuel refund

You must submit an invoice showing the purchaser’s name, and the purchaser’s name on the invoice must be the same as the name on the refund application. ​​Original purchase invoices and other applicable records should be kept for three years for any inspections and audits by the SCDOR.

See how to file the ​following Motor Fuel refunds on MyDORWAY

This refund applies to:

  • Gasoline use in farm operations

Download and print instructions >

You will need the following information to apply for this refund:

  • Your Motor Fuel Refund Account Number or File Number
  • Your Federal Employer ID Number (FEIN)
  • Copies of invoices or receipts to verify purchases. In some cases, a spreadsheet can be submitted that includes the required information.
    • ​Contact the SCDOR at MotorFuelTax@dor.sc.gov to verify that your spreadsheet contains the correct information before you submit a spreadsheet instead of copies of invoices or receipts.
  • For Farm Gas refunds – Submit a copy of your SCATE card and fuel purchase receipts and invoices.

How to apply for this refund on MyDORWAY:

  • Log in to your MyDORWAY account and select the Accounts tab, then scroll to your Motor Fuel Refund account and click More Account Options.
  • On the next screen, select User Fee Refund Application – Farms (L-304) to get started.
  • You are required to attach copies of invoices, receipts, or verified spreadsheets to the MyDORWAY refund application.

This refund applies to:

  • Non-highway equipment with its own fuel supply tank

Download and print instructions >

You will need the following information to apply for this refund:

  • Your Motor Fuel Refund Account Number or File Number.
  • Your Federal Employer ID Number (FEIN)
  • Copies of invoices or receipts to verify purchases. In some cases, a spreadsheet can be submitted that includes the required information.
    • Contact the SCDOR at MotorFuelTax@dor.sc.gov to verify that your spreadsheet contains the correct information before you submit a spreadsheet instead of copies of invoices or receipts.

How to apply for this refund on MyDORWAY:

  • ​​​Log in to your MyDORWAY account and select the Accounts tab, then scroll to your Motor Fuel Refund account and click More Account Options.
  • On the next screen, select User Fee Refund Application – Non-Highway Equipment (L-325) to get started.
  • You are required to attach copies of invoices, receipts, or verified spreadsheets to the MyDORWAY refund application.

This refund applies to:

  • Diesel fuel, Gasoline, or LP used in trucking equipment also known as power take off equipment or auxiliary equipment which runs off the same fuel supply tank as the engine of the motor vehicle to which it is attached

Download and print instructions >

You will need the following information to apply for this refund:

  • Your Motor Fuel Refund Account Number or File Number
  • Your Federal Employer ID Number (FEIN)
  • Copies of invoices or receipts to verify purchases. In some cases, a spreadsheet can be submitted that includes the required information.
    • These items must be attached to the MyDORWAY refund application.
    • Contact the SCDOR at MotorFuelTax@dor.sc.gov to verify that your spreadsheet contains the correct information before you submit a spreadsheet instead of copies of invoices or receipts.

How to apply for this refund on MyDORWAY:

  • Log in to your MyDORWAY account and select the Accounts tab, then scroll to your Motor Fuel Refund account and click More Account Options.
  • On the next screen, select User Fee Refund Application – Trucking Equipment (L-2087) to get started.
  • You are required to attach copies of invoices, receipts, or verified spreadsheets to the MyDORWAY refund application.

This refund is available to:

  • Fuel vendors with eligible purchaser status

Download and print instructions >

You will need the following information to apply for this refund:

  • Your Motor Fuel Vendor Account Number
  • Your Federal Employer ID Number (FEIN)
  • For Tare Allowance refunds – Attach the Eligible Purchaser Schedule of Motor Fuel Purchases (L-2118). A separate L-2118 form should be submitted for each fuel type.
  • In some cases, a spreadsheet can be submitted that includes the required information.
    • Contact the SCDOR at MotorFuelTax@dor.sc.gov to verify that your spreadsheet contains the correct information before you submit a spreadsheet instead of copies of invoices or receipts.

How to apply for this refund on MyDORWAY:

  • Log in to your MyDORWAY account and select the Accounts tab, then scroll to your Motor Fuel Vendor Tax account and click More Account Options.
  • On the next screen, select Tare Allowance Refund Application (L-2117) to get started.
  • You are required to attach a completed L-2118​ for each fuel type or attach verified spreadsheets for each fuel type to the MyDORWAY refund application.

This refund applies to:

  • Gasoline used for aviation purposes

Download and print instructions >

You will need the following information to apply for this refund:

  • Your Motor Fuel Refund Account Number or File Number
  • Your Federal Employer ID Number (FEIN)
  • Copies of invoices or receipts to verify purchases. In some cases, a spreadsheet can be submitted that includes the required information.
    • ​​Contact the SCDOR at MotorFuelTax@dor.sc.gov to verify that your spreadsheet contains the correct information before you submit a spreadsheet instead of copies of invoices or receipts. 

​How to apply for this refund on MyDORWAY:

  • Log in to your MyDORWAY account and select the Accounts tab, then scroll to your Motor Fuel Refund account and click More Account Options.
  • On the next screen, select User Fee Refund Application – Aviation (L-2131) to get started.
  • You are required to attach copies of invoices, receipts, or verified spreadsheets to the MyDORWAY refund application.

This refund applies to:

  • Sales to or purchases by the United States Government, its agencies or instrumentalities
  • Sales or purchases for State owned buses or vehicles use in pupil transportation
  • Sales or purchases for State funded institutions of higher learning for student transportation
  • Purchases of motor fuel by a Regional Transportation Authority. Sellers do not qualify.
  • Motor fuel diverted to another state
  • Contaminated product
  • Gasoline used by commercial shrimp boats

Download and print instructions >

You will need the following information to apply for this refund:

  • ​Your Fuel Vendor file number or your Motor Fuel Refund file number, if applicable.
  • Your Federal Employer ID Number (FEIN)
  • Copies of invoices or receipts to verify purchases. In some cases, a spreadsheet can be submitted that includes the required information.
    • Contact the SCDOR at MotorFuelTax@dor.sc.gov to verify that your spreadsheet contains the correct information before you submit a spreadsheet instead of copies of invoices or receipts.
  • For Diversion refunds – Submit a copy of the original Bill of Lading and a copy of the invoice for each transaction.
  • For Contaminated Product – Email the SCDOR at MotorFuelTax@dor.sc.gov for instructions on how to apply for a refund. 

How to apply for this refund on MyDORWAY:

  • ​Log in to your MyDORWAY account and select the Accounts tab, then scroll to your Motor Fuel Refund account and click More Account Options.
  • On the next screen, select User Fee Refund Application (L-2133) to get started.
  • You are required to attach copies of invoices, receipts, or verified spreadsheets to the MyDORWAY refund application.

 

Mailing address:

South Carolina Department of Revenue | Motor Fuel | PO Box 125 | Columbia, SC 29214-0845