Ariz. Admin. Code § 18-12-408

Current through Register Vol. 30, No. 50, December 13, 2024

Section R18-12-408 - Statement of tax responsibility

The tax shall be collected from the owner of an underground storage tank unless the owner and the operator of the underground storage tank file a statement with the Department designating the operator as primarily responsible for the tax.

Ariz. Admin. Code § R18-12-408

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 adopted effective December 26, 1991 (Supp. 91-4). Amended by final rulemaking at 25 A.A.R. 3123, effective 10/1/2020.