Fuel Tax Refund Application for Retail Dealers
CA-21.LM-V
If the amount equal to the tax you paid when you purchased fuel is greater than the fuel tax you collected when you sold the fuel at retail, you can complete this form to apply for a partial refund of the amount you paid. You can also complete it to apply for a refund if you purchased gasoline in the jurisdiction of the Autorité régionale de transport métropolitain (ARTM) or the Gaspésie–îles-de-la-Madeleine administrative region (RAGIM) and sold it outside of these jurisdictions.