I am confused. I thought the state has issued their final decision. They spent the entire spring looking at this. they have had every opportunity to disallow the vehicles. The law is the law. These vehicles qualify. The state has spoken, and they issued an emergency declaration as well as a very thorough revenue bulletin. E85's are alternative fuel vehicles. I don't understand why anyone would continue to pursue this issue after the state has communicated their decision. This can only hurt the taxpayers in the long run. So, you are trying to convince the state that their decision is incorrect? I've spent the last 4 months trying to convince them that the law is the law and there is no way that flex fuel E85's can be disallowed. We all know the state can change their interpretation of tax law at any time, up to 7 years or some period. We all knew this going in. I seriously doubt that 20,666 refund claims will be filed for 2009 alone, this is the amount to get you to your $62,000,000 number. Most people have never heard of this credit.