Ariz. Admin. Code § 17-8-610

Current through Register Vol. 31, No. 2, January 10, 2025

Section R17-8-610 - Motor Fuel Losses Caused by Fire, Theft, Accident, or Contamination

A. A claimant may apply to the Department for a refund of the tax on motor fuel lost due to fire, theft, accident, or contamination.

B. A request for refund pursuant to A.R.S. § 28-5610 or 28-5611 of the tax on motor fuel that is lost due to fire, theft, accident, or contamination shall comply with the requirements of R17-8-601.

C. A complete application for refund, as prescribed under R17-8-601, shall include the following supporting documentation:

1. Signed statements from persons with personal knowledge regarding the facts and circumstances of the loss, including:

a. Date of loss or contamination,

b. Location where the loss or contamination occurred,

c. Detailed explanation regarding the nature of the loss or contamination,

d. Name and contact information of persons who witnessed loss or contamination,

e. Quantity of fuel lost or contaminated, and

f. Disposition of the contaminated fuel.

2. Copies of records that substantiate the date of acquisition and quantity acquired of the fuel lost as well as the fact the Arizona motor fuel tax was paid by the claimant when the fuel was acquired.

Ariz. Admin. Code § R17-8-610

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.