Any claim for exemption from excise tax on account of motor vehicle fuel exported by a dealer to another state, other than stock transfers or deliveries in his own equipment, must be made by the dealer within six (6) months after the date of the export, unless the state or territory of destination would not be prejudiced with respect to its collection of taxes thereon, should the claim not be made within such time. (Ord. 60 Art. V(D), 1976)