|(a) Definition. "Incidental travel" on the public highway
means those infrequent and unscheduled trips that are insignificant
to the total operation of the motor vehicle, and only for the purpose
of transferring the base of operation or to travel to and from required
maintenance and repairs.
(b) Requirements of dyed diesel fuel bonded user. Licensed
dyed diesel fuel bonded users are required to remit the tax due on
dyed diesel fuel used for incidental travel of motor vehicles at a
rate of 1/4 gallon per mile traveled on the public highway.
(c) Requirements of person claiming refund. A person
who operates a motor vehicle exclusively off the public highways except
for incidental travel may claim a refund provided by §3.432 of
this title (relating to Refunds On Gasoline, Diesel Fuel, Compressed
Natural Gas, and Liquefied Natural Gas Taxes), but not for that portion
of fuel used in motor vehicles for incidental travel. Tax is due on
gasoline, diesel fuel, compressed natural gas, and liquefied natural
gas used for incidental travel of motor vehicles at a rate of 1/4
gallon per mile traveled on the public highway.
(d) Records. Dyed diesel fuel bonded users and persons
requesting refund shall maintain a record showing the date and miles
traveled on each on-highway trip in addition to the other records
required by §3.430 of this title (relating to Records Required,