Who is entitled to the tare allowance for motor fuel taxes?

A licensed supplier, permissive supplier, bonded importer or licensed wholesaler is entitled to the full tare allowance of 1.5415% of the gasoline tax (20 cents per gallon; 24 cents per gallon beginning July 1, 2017) or the tax on undyed diesel (17 cents per gallon; 21 cents per gallon beginning July 1, 2017).  If a wholesaler receives the allowance, the wholesaler must credit the retailer a portion of the allowance that equals 0.5% of the taxes.