Article 144-30Refund of Uncollectible Amounts, etc. of the Light Oil Delivery Tax or Exemption from the Obligation to Remit

①If the prefectural governor finds that there are justifiable grounds for a special collection agent for the light oil delivery tax having become unable to receive all or part of the price of the light oil and the light oil delivery tax, or finds that there are grounds of natural disaster or other unavoidable cause for the loss of the light oil delivery tax amount that was collected, the governor is to, upon application by that special collection agent, refund an amount equivalent to the light oil delivery tax amount if it has already been remitted, and exempt the agent from the obligation to remit it if the light oil delivery tax amount has not yet been remitted, such as where there is a deferral of collection under the provisions of the preceding Article.

②When the prefectural governor refunds an amount equivalent to the light oil delivery tax amount under the provisions of the preceding paragraph, if there are unpaid local government levies of the special collection agent receiving the refund, the governor may appropriate the amount to be refunded to those levies.

③When the prefectural governor has accepted an application under paragraph (1), the governor must notify the special collection agent, within 60 days from the date on which the application was accepted, whether the governor will take the measures prescribed in that paragraph or the preceding paragraph.