Ariz. Admin. Code § 17-8-601

Current through Register Vol. 30, No. 49, December 6, 2024

Section R17-8-601 - Definitions and General Provisions

A. Definitions. The following definitions apply to this Article unless otherwise specified:

"Application" means a request for refund of motor fuel taxes, made on a form provided by the Department.

" Cardlock use fuel facility" has the same meaning as a cardlock facility as defined in A.R.S. § 28-5605.

"Claimant" means the taxpayer or a person who has the authority to file an application on behalf of the taxpayer, as authorized by a notarized power of attorney, also referred to as applicant.

"Complete application" means an application that includes all supporting documentation and schedules for the period of the refund claim, claimant signature, and provides all information required on the application.

"Contaminated Fuel" means motor fuel, which is accidentally tainted, and which is unsalable for highway use.

"Daily log" means notations made by a driver of a commercial motor vehicle which records a daily record of duty status as specified under 49 CFR 395.8.

"Declaration of Status" means a statement on a form provided by the Department that a light class or exempt use class vehicle qualifies for use fuel tax differential under A.R.S. § 28-5606(B)(2).

"Destination state" means a state in the United States, other than the state of Arizona.

"Diversion" means delivery of motor fuel to a destination state other than the intended destination as signified on a carrier bill of lading.

"Exempt use class motor vehicle" means a vehicle exempt from gross weight fees under A.R.S. § 28-5432.

"GPS" means the Global Positioning System, a navigation system of satellites and receiving devices used to compute vehicle position and time information.

"Highway" has the same meaning as defined in A.R.S. § 28-5601, and also includes a:

Port of entry,

Weigh station, or

Public rest area.

"Idle status" means a vehicle that is stationary, its engine continues to operate, and it is located in Arizona, but off-highway.

"Licensee" has the same meaning as defined in A.R.S. § 28-5613.

"Light class motor vehicle" has the same meaning as defined in A.R.S. § 28-5601.

"Mexican Pedimento" means an authorizing permit document issued by Mexico.

"Motor fuel" has the same meaning as defined in A.R.S. § 28-5601.

"Motor fuel tax" means any tax on motor fuel imposed under A.R.S. Title 28, Chapter 16, Article 1.

"Notification date" means the date on a notice sent by the Department.

"Off-highway" means any location that is not on a highway in this state.

"Person" has the same meaning as defined in A.R.S. § 28-5601.

"Power take-off" means the operation of vehicle-mounted, auxiliary equipment that is powered by energy supplied by the same engine that propels the motor vehicle, but does not include equipment related to the operation of a vehicle and powered by the vehicle's engine, including air conditioning, alternator, automatic transmission, and power steering.

"Tribal agreement" means an agreement between the Department and a Native American tribe for the administration of motor fuel taxes.

"Trip" means travel within or through Arizona's state borders with a designated beginning and ending location.

"Use class motor vehicle" has the same meaning as defined in A.R.S. § 28-5601.

"Use fuel" has the same meaning as defined in A.R.S. § 28-5601.

"Use fuel tax differential" means the difference between the use fuel tax rate applicable to light class motor vehicles or exempt use class motor vehicles, and the use fuel tax rate applicable to use class motor vehicles.

"Vendor" has the same meaning as defined in A.R.S. § 28-5601.

"VIN" means Vehicle Identification Number.

B. General Provisions.

1. Scope. For purposes of administering A.R.S. § 28-5612 this Article applies to a person or licensee under A.R.S. §§ 28-5612 and 28-5613.

2. Application.

a. A complete application for refund of motor fuel tax shall be submitted to the Department.

i. A claimant may combine several months' totals and submit to the Department one application for refund.

ii. A complete application shall be for the whole calendar month and not for a partial month.

iii. Supplemental applications for refunds covering the same period already paid are not permitted.

b. An application for refund for an amount of $10 or less

shall be accepted only once within a consecutive six-month period

.

c. When the Department determines that an application is incomplete under these rules and A.R.S. Title 28, Chapter 16, Article 1, the Department shall suspend processing of the application for refund and

i. Notify the claimant of the deficiencies, and

ii. Return the application to the claimant.

d. A claimant whose application is returned as incomplete under A.R.S. Title 28, Chapter 16, Article 1 and these rules shall have 60 days from the notification date to remedy the deficiencies.

e. If the claimant fails to remedy the deficiencies under subsection (B)(2)(c) within 60 days of the notification date and return a complete application, the Department shall deny the application for refund.

f. If the Department denies an application because the claimant failed to remedy a deficiency, the deadline to submit a new application shall be governed by the time-frames established in subsection (B)(3).

3. Application filing. A complete application for refund shall be submitted to the Department as provided within the following table:

Refund Type	Claimant Status
Sections	Licensee	Non-Licensee
R17-8-602. Exports	3 years from date of export	3 months from date of export
R17-8-603. Use Fuel Vendors	3 years from date of sale	6 months from date of sale
R17-8-604. Off-Highway	3 years from date of purchase	6 months from date of purchase
R17-8-606. Tribal Government	If no Tribal Agreement with the Department, 6 months from date of purchase
R17-8-607. Tribal Member
R17-8-608. Transport of Forest Products; Healthy Forest Initiative	March 1st of the year following calendar year consumed
R17-8-609. Motor Vehicle Fuel Used in Aircraft	6 months from date of purchase
R17-8-610. Motor Fuel Losses Caused by Fire, Theft, Accident, or Contamination	3 years from date of event	6 months from date of event
R17-8-611. Bulk Purchase of Use Fuel	3 years	6 months

4. Filing location and timely filing. A claimant shall submit an application under this Article to the Department as provided under A.R.S. § 1-218, and this subsection:

a. Hand delivered or other delivery service requiring a street address:

i. Arizona Department of Transportation, Financial Management Services

Fuel Tax Refund Compliance Unit

1801 W. Jefferson St., Rm. 201

Phoenix, AZ 85007.

ii. Hand delivered: the Department time and date stamp will be used to determine whether a complete application was received within the required time-frames established under subsection (B)(3).

iii. Other delivery service: the date of receipt by the designated delivery service shall be used to determine whether an application was received by the Department within the required time-frame established under subsection (B)(3).

b. United States Postal Service, including certified or registered mail:

i. Arizona Department of Transportation, Financial Management Services

Fuel Tax Refund Compliance Unit

P.O. Box 2100, Mail Drop 521M

Phoenix, AZ 85001.

ii. Regular mail: the postmark date will be used to determine whether an application was received by the Department within the required time-frames established under subsection (B)(3).

iii. Certified or registered mail: the date of receipt by the designated delivery service shall be used to determine whether an application was received by the Department within the required time-frame established under subsection (B)(3).

c. Other method as indicated on the Department's website at www.azdot.gov.

5. Supporting documentation.

a. The Department shall accept any of the following forms of documentation to support a claim for refund, which may be admissible to the same extent as an original:

i. Photocopies;

ii. Duplicates (reprints);

iii. Document image; or

iv. Electronic copy, as indicated on the Department's website at www.azdot.gov.

b. The Department shall not return documentation submitted to support an application for refund once an application for refund has been accepted as complete.

c. If the Department determines that the supporting documentation required under these rules does not provide sufficient evidence of motor fuel tax paid, the Department may require the claimant to produce additional information.

d. Failure to produce additional documentation as requested by the Department, within the time prescribed under subsection (B)(2)(d), shall result in a denial of refund request being issued by the Department.

6. Record retention and review.

a. A licensee shall maintain the records relied upon to support the application for refund as specified under A.R.S. Title 28, Chapter 16, Article 1 and these rules, and produce those records to the Department when requested.

b. Unless required by A.R.S. Title 28, Chapter 16 to maintain records relied upon to substantiate an application for refund for a shorter or longer period of time, a licensee shall retain the records required to support an application for refund for three years from the issuance date of refund by the Department.

c. The Department reserves the right to review a claimant's records used to substantiate an application for refund under these rules.

7. If at any time, the Department discovers an overpayment of motor fuel tax refunded to a claimant under these rules, the Department shall recover payment under A.R.S. § 28-5612.

8. Notification; violation; suspension; administrative hearing.

a. Denial of request for refund. If the Department denies an applicant's request for refund the Department shall send notification of denial to the claimant.

b. Administrative Hearings. Hearings, rehearings, and appeals shall be noticed and conducted in accordance with A.R.S. § 28-5924 and A.A.C Title 17, Chapter 1, Article 5.

c. Suspension due to violation of A.R.S. § 28-5612.

i. If the Department finds that a claimant is in violation of A.R.S. § 28-5612, the Department shall send notification to the claimant identifying the violation.

ii. A claimant determined by the Department to be in violation of state laws and regulations under A.R.S. § 28-5612 and these rules, may be suspended from filing motor tax fuel refunds for six consecutive months from the notification date of the Department for motor fuel tax paid during the suspension period.

iii. If a suspension is set aside under A.R.S. § 28-5612, a claimant may again apply to the Department for refund.

iv. The time-frame requirements under subsection (B)(3) shall not toll while pursuit of remedy by the claimant or the Department under this subsection.

Ariz. Admin. Code § R17-8-601

New Section made by final rulemaking at 14 A.A.R. 399, effective March 8, 2008 (Supp. 08-1). Amended by final expedited rulemaking at 24 A.A.R. 3501, effective 12/4/2018.