The California Office of Tax Appeals (OTA) April 15 found that Taxpayers weren’t entitled to an excise tax refund. Taxpayers used liquified natural gas and compressed natural gas vehicles for their waste and sanitation business. Taxpayers elected to pay the annual flat rate fuel tax instead of excise tax and filed refund claims for annual flat tax overpayments based on fuel used for exempt purposes. The CDTFA denied the refunds and Taxpayers appealed. The OTA noted that: 1) the flat...