Ariz. Admin. Code § 18-12-407

Current through Register Vol. 30, No. 45, November 8, 2024

Section R18-12-407 - Payment of Tax; Annual Return

A. A taxpayer shall pay the tax as measured by the quantity of regulated substances placed in an underground storage tank owned or operated by the taxpayer in any calendar year. The tax shall be paid at the rate of one cent for each gallon of regulated substance.

B. The tax is due and payable annually on or before March 31 for the preceding calendar year. The tax is delinquent if it is not postmarked on or before that date or if it is not received by the Department on or before March 31 for taxpayers electing to file in person.

C. At the time that the tax is paid, the taxpayer shall prepare and file with the tax an annual return on a form prescribed by the Director. The taxpayer shall provide all of the following information:

1. The owner identification number of the owner of the tank.

2. The taxpayer's name and address, including street number and name, post office box, city, state, county, and zip code.

3. The time period covered by the return.

4. The total number of storage facilities reported on by the return.

5. The types of regulated substances placed in underground storage tanks during the calendar year covered by the return.

6. The total number of gallons of regulated substances, by type and by facility identification number, placed in underground storage tanks during the calendar year covered by the return.

7. The supplier identification number of each supplier from whom the taxpayer received regulated substances which were placed in underground storage tanks.

8. The tax due, by type of regulated substance.

9. The tax paid, by type of regulated substance.

10. Any credits or refunds claimed, by type of regulated substance and by exemption certificate number.

11. The total tax due.

D. The taxpayer shall sign a sworn statement or otherwise certify, under penalty of perjury, that the information contained in the return is true, complete, and correct according to the best belief and knowledge of the taxpayer filing the report.

Ariz. Admin. Code § R18-12-407

Temporary rule adopted effective July 3, 1990, pursuant to A.R.S. § 49-1031(H) and (I), effective for 180 days (Supp. 90-3). Temporary rule readopted effective December 28, 1990, pursuant to A.R.S. § 49-1031(H) and (I), effective for 180 days (Supp. 90-4). Temporary rule readopted effective June 28, 1991, pursuant to A.R.S. § 49-1031(H) and (I), effective for 180 days (Supp. 91-2). Temporary rule permanently with changes adopted effective December 26, 1991 (Supp. 91-4).