Ariz. Admin. Code § 17-8-606

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

Section R17-8-606 - Tribal Government

A. The Department shall refund the Arizona motor fuel tax imposed on the motor fuel consumed by a vehicle owned or leased to a tribal government under this Article.

B. A complete application for refund, as prescribed under R17-8-601, shall include all of the following supporting documentation for each vehicle:

1. Detailed fuel receipt statement which includes the following purchase information:

a. Date of fuel purchase,

b. Gallonage,

c. Location,

d. Fuel type, and

e. Seller's name and addres;

2. Fuel purchase summary by vehicle which includes documentation under subsection (B)(1);

3. Bulk motor fuel purchase invoice which includes:

a. Gallonage,

b. Delivery location,

c. Fuel type, and

d. Tax rate paid; and

4. If vehicle is leased, a copy of the lease agreement.

C. A vehicle and equipment listing shall be maintained by the tribal government to include year, make, equipment type, VIN or equipment serial number, and gross vehicle weight.

Ariz. Admin. Code § R17-8-606

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.