Section R865-13G-15 - Reduction in Motor Fuel Tax for Distributors Subject to Navajo Nation Fuel Tax Pursuant to Utah Code Ann. Section 59-13-201(1) The purpose of this rule is to provide procedures for administering the reduction of motor fuel tax authorized under Section 59-13-201.(2) The reduction shall be in the form of a refund.(3) The refund shall be available only for motor fuel:(a) delivered to a retailer or consumer on the Utah portion of the Navajo Nation; and(b) for which Utah motor fuel tax has been paid.(4) The refund shall be available to a motor fuel distributor that is licensed as a distributor with the Office of the Navajo Tax Commission.(5) The refund application may be filed on a monthly basis on the Utah Application for Fuel Tax Refund, form TC-116.(6) Original records supporting the refund claim must be maintained by the distributor for three years following the year of refund. These records include:(a) proof of payment of Utah motor fuel tax;(b) proof of payment of Navajo Nation fuel tax;(c) documentation that the motor fuel was delivered to a retailer or consumer on the Utah portion of the Navajo Nation; and(d) a completed copy of the Navajo Tax Commission Monthly Fuel Distributor Tax Return, form 900, along with the required schedules and manifests.Utah Admin. Code R865-13G-15