Ariz. Admin. Code § 17-8-603

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

Section R17-8-603 - Use Fuel Vendors

A. To qualify for refund of the use fuel tax differential, a use fuel vendor shall submit to the Department:

1. A complete application as prescribed under R17-8-601;

2. Supplier or restricted distributor invoice, documenting the use fuel taxes that the vendor paid for the fuel; and

3. Supporting documentation:

a. For sales of use fuel dispensed from a pump which is labeled for use class into a light class or exempt use class vehicle, a fuel log of use fuel tax differential sales, submitted on a format approved by the Department that includes the following vendor information:

i. Vendor name;

ii. Department-issued retail branch number;

iii. Retail branch physical address;

iv. Department-issued vendor license number;

v. Date of sale to consumer;

vi License plate number and name of jurisdiction that issued the license plate of the motor vehicle into which the fuel was dispensed;

vii. Number of gallons of use fuel that were purchased and dispensed into the fuel tank of a qualifying vehicle;

viii. Amount of fuel tax refunded to purchaser; and

ix. Purchaser's name and signature indicating receipt of the refund made by a vendor of use fuel, submitted on a vendor use fuel refund log, provided by the Department.

b. For use fuel vendors who have sales of use fuel dispensed from both a pump labeled for use class and from a pump labeled for light class or exempt use class, a report of the total pump sales for each type.

B. A licensed use fuel vendor shall maintain the following records under R17-8-601(B)(6):

1. Records of daily sales to light class or exempt use class motor vehicles which provides details for each use fuel sale to include the following:

a. Gallonage,

b. Transaction date,

c. Price per gallon, and

d. Product description;

2. Purchase invoices of use fuel;

3. Inventory records of use fuel; and

4. Vendor use fuel refund log under subsection (A)(3)(a).

C. Cardlock use fuel facility.

1. Applicability. For purposes of receiving a refund from the Department for use fuel sold to a light class or exempt use class vehicle at a cardlock use fuel facility, the vendor shall:

a. Submit documentation under subsection (A)(3), except subsection (A)(3)(a)(ix), to the Department;

b. Have controlled access to the cardlock use fuel facility in compliance with A.R.S. § 28-5605;

c. Restrict use of a cardlock use fuel facility to those approved purchasers that have completed a Declaration of Status; and

d. Shall maintain records under subsection (B).

2. Declaration of Status.

a. A vendor shall require that a purchaser of use fuel for use in light class or exempt use class vehicles complete and submit to the vendor a Declaration of Status for each vehicle that will have the ability to obtain fuel at a cardlock use fuel facility.

b. A Declaration of Status must be completed for each additional vehicle prior to purchase of motor fuel at a card-lock use fuel facility.

c. A Declaration of Status shall be made on a form provided by the Department and may be obtained at www.azdot.gov.

d. The original signature of the purchaser shall be included on the Declaration of Status.

e. A vendor who operates a cardlock use fuel facility must retain all original Declarations of Status received from a purchaser in the vendor's files under R17-8-601(B)(6), and shall make the Declarations of Status available for review by the Department.

3. Labeling. A cardlock vendor shall comply with state law by placing a label with verbiage and specifications as required under A.R.S. § 28-5605.

a. Cardlock use fuel facilities shall post a use fuel tax rate label provided by the Department.

b. Vendors found in violation of labeling regulations shall be subject to penalties under A.R.S. § 28-5605.

D. Mobile fueling vendor.

1. Applicability. For purposes of receiving a refund from the Department for use fuel sold and delivered directly from a mobile vehicle into a light class or exempt use class vehicle fuel tank for other than the dispenser's own consumption, the vendor shall:

a. Submit documentation under subsection (A)(3), except subsection (A)(3)(a)(ix), to the Department; and

b. Shall maintain records under subsection (B).

2. Declaration of Status.

a. A vendor shall require that a purchaser of dispensed use fuel complete and submit to the vendor a Declaration of Status for each light class or exempt use class vehicle that will have the ability to obtain fuel with a mobile fueling vendor.

b. A Declaration of Status must be completed for each additional vehicle prior to delivery of motor fuel by a mobile fueling vendor.

c. A Declaration of Status shall be made on a form provided by the Department and may be obtained at www.azdot.gov.

d. The original signature of the purchaser shall be included on the Declaration of Status.

e. A vendor who operates a mobile fueling operation must retain all original Declarations of Status received from a purchaser in the vendor's files under R17-8-601(B)(6), and shall make the Declarations of Status available for review by the Department.

3. Labeling. A mobile fueling vendor shall comply with state law by placing a label with verbiage and specifications as required under A.R.S. § 28-5605.

a. Mobile fueling vendors shall post on their fueling dispenser a use fuel tax rate label provided by the Department.

b. Vendors found in violation of labeling regulations shall be subject to penalties under A.R.S. § 28-5605.

Ariz. Admin. Code § R17-8-603

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.