Ariz. Admin. Code § R17-8-502 - Applicability; General Provisions

A. For the purpose of administering the reporting requirements under A.R.S. Title 28, Chapter 16, Articles 1 and 5, a licensee shall participate in the Electronic Fuel Tax Program as provided under this Article.

B. Each applicant and licensee shall apply for Department authorization to submit electronic fuel tax reports as required by the Department.

C. Each applicant and licensee shall enter into an Electronic Fuel Tax Reporting Agreement as a condition of licensure.

D. A licensee shall submit monthly fuel tax reports required under A.R.S. Title 28, Chapter 16, Article 1, using paper forms provided by the Department until authorized by the Department to file electronic fuel tax reports.

E. D. A licensee authorized by the Department to file electronic fuel tax reports shall complete monthly fuel tax reports only by means of the Electronic Fuel Tax Program and shall not submit such reports in paper form.

F. E. A licensee authorized by the Department to file electronic fuel tax reports shall submit fuel tax payments by electronic funds transfer as provided under Article 4. The licensee shall ensure that the fuel tax payments are deposited to the Department account as prescribed under A.R.S. Title 28, Chapter 16, Articles 1 and 5.

Notes

Ariz. Admin. Code § R17-8-502

New Section made by final rulemaking at 15 A.A.R. 278, effective March 7, 2009 (Supp. 09-1). Amended by final expedited rulemaking at 25 A.A.R. 3573, effective 12/3/2019.