A. Definitions. The following definitions
apply to this Article unless otherwise specified:
"Application" means a request for refund of motor fuel taxes,
made on a form provided by the Department.
" Cardlock use fuel facility" has the same meaning as a
cardlock facility as defined in A.R.S. §
28-5605.
"Claimant" means the taxpayer or a person who has the
authority to file an application on behalf of the taxpayer, as authorized by a
notarized power of attorney, also referred to as applicant.
"Complete application" means an application that includes
all supporting documentation and schedules for the period of the refund claim,
claimant signature, and provides all information required on the
application.
"Contaminated Fuel" means motor fuel, which is accidentally
tainted, and which is unsalable for highway use.
"Daily log" means notations made by a driver of a commercial
motor vehicle which records a daily record of duty status as specified under
49 CFR
395.8.
"Declaration of Status" means a statement on a form provided
by the Department that a light class or exempt use class vehicle qualifies for
use fuel tax differential under A.R.S. §
28-5606(B)(2).
"Destination state" means a state in the United States, other
than the state of Arizona.
"Diversion" means delivery of motor fuel to a destination
state other than the intended destination as signified on a carrier bill of
lading.
"Exempt use class motor vehicle" means a vehicle exempt from
gross weight fees under A.R.S. §
28-5432.
"GPS" means the Global Positioning System, a navigation
system of satellites and receiving devices used to compute vehicle position and
time information.
"Highway" has the same meaning as defined in A.R.S. §
28-5601, and also includes
a:
Port of entry,
Weigh station, or
Public rest area.
"Idle status" means a vehicle that is stationary, its engine
continues to operate, and it is located in Arizona, but off-highway.
"Licensee" has the same meaning as defined in A.R.S. §
28-5613.
"Light class motor vehicle" has the same meaning as defined
in A.R.S. §
28-5601.
"Mexican Pedimento" means an authorizing permit document
issued by Mexico.
"Motor fuel" has the same meaning as defined in A.R.S. §
28-5601.
"Motor fuel tax" means any tax on motor fuel imposed under
A.R.S. Title 28, Chapter 16, Article 1.
"Notification date" means the date on a notice sent by the
Department.
"Off-highway" means any location that is not on a highway in
this state.
"Person" has the same meaning as defined in A.R.S. §
28-5601.
"Power take-off" means the operation of vehicle-mounted,
auxiliary equipment that is powered by energy supplied by the same engine that
propels the motor vehicle, but does not include equipment related to the
operation of a vehicle and powered by the vehicle's engine, including air
conditioning, alternator, automatic transmission, and power steering.
"Tribal agreement" means an agreement between the Department
and a Native American tribe for the administration of motor fuel taxes.
"Trip" means travel within or through Arizona's state borders
with a designated beginning and ending location.
"Use class motor vehicle" has the same meaning as defined in
A.R.S. §
28-5601.
"Use fuel" has the same meaning as defined in A.R.S. §
28-5601.
"Use fuel tax differential" means the difference between the
use fuel tax rate applicable to light class motor vehicles or exempt use class
motor vehicles, and the use fuel tax rate applicable to use class motor
vehicles.
"Vendor" has the same meaning as defined in A.R.S. §
28-5601.
"VIN" means Vehicle Identification Number.
B. General Provisions.
1. Scope. For purposes of administering
A.R.S. §
28-5612 this Article applies to a
person or licensee under A.R.S. §§
28-5612 and
28-5613.
2. Application.
a. A complete application for refund of motor
fuel tax shall be submitted to the Department.
i. A claimant may combine several months'
totals and submit to the Department one application for refund.
ii. A complete application shall be for the
whole calendar month and not for a partial month.
iii. Supplemental applications for refunds
covering the same period already paid are not permitted.
b. An application for refund for an amount of
$10 or less
i. shall be accepted
only once within a consecutive six-month period
ii. If the aggregate monthly
total of a request for refund is less than $10 the applicant may combine
several month's totalson one request for refund.
c. A Claimant shall submit to the
Division a separate application for refund for each calendar
month.
d.
c. When the Department
determines that an application is incomplete under these rules and A.R.S. Title
28, Chapter 16, Article 1, the Department shall suspend processing of the
application for refund and
i. Notify the
claimant of the deficiencies, and
ii. Return the application to the
claimant.
e.
d. A claimant whose application is returned as
incomplete under A.R.S. Title 28, Chapter 16, Article 1 and these rules shall
have 60 days from the notification date to remedy the deficiencies.
f.
e. If
the claimant fails to remedy the deficiencies under subsection (B)(2)(c) within
60 days of the notification date and return a complete application, the
Department shall deny the application for refund.
g.
f. If the Department
denies an application because the claimant failed to remedy a deficiency, the
deadline to submit a new application shall be governed by the time-frames
established in subsection (B)(3).
3. Application filing. A complete application
for refund shall be submitted to the Department as provided within the
following table:
|
Refund Type
|
Claimant Status
|
|
Sections
|
Licensee
|
Non-Licensee
|
|
R17-8-602 . Exports
|
3 years from date of export
|
3 months from date of export
|
|
R17-8-603 . Use Fuel
Vendors
|
3 years from date of sale
|
6 months from date of sale
|
|
R17-8-604 . Off-Highway
|
3 years from date of purchase
|
6 months from date of purchase
|
|
R17-8-606 . Tribal
Government
|
If no Tribal Agreement with the Department, 6 months
from date of purchase
|
|
R17-8-607 . Tribal Member
|
|
R17-8-608 . Transport of Forest
Products; Healthy Forest Initiative
|
March 1st of the year following calendar year
consumed
|
|
R17-8-609 . Motor Vehicle Fuel
Used in Aircraft
|
6 months from date of purchase
|
|
R17-8-610 . Motor Fuel Losses
Caused by Fire, Theft, Accident, or Contamination
|
3 years from date of event
|
6 months from date of event
|
|
R17-8-611 . Bulk Purchase of Use
Fuel
|
3 years
|
6 months
|
4.
Filing location and timely filing. A claimant shall submit an application under
this Article to the Department as provided under A.R.S. §
1-218, and this subsection:
a. Hand delivered or other delivery service
requiring a street address:
i. Arizona
Department of Transportation, Financial Management Services
Fuel Tax Refund Compliance Unit
1801 W. Jefferson St., Rm. 201
Phoenix, AZ 85007.
ii. Hand delivered: the Department time and
date stamp will be used to determine whether a complete application was
received within the required time-frames established under subsection
(B)(3).
iii. Other delivery
service: the date of receipt by the designated delivery service shall be used
to determine whether an application was received by the Department within the
required time-frame established under subsection (B)(3).
b. United States Postal Service, including
certified or registered mail:
i. Arizona
Department of Transportation, Financial Management Services
Fuel Tax Refund Compliance Unit
P.O. Box 2100, Mail Drop 521M
Phoenix, AZ 85001.
ii. Regular mail: the postmark date will be
used to determine whether an application was received by the Department within
the required time-frames established under subsection (B)(3).
iii. Certified or registered mail: the date
of receipt by the designated delivery service shall be used to determine
whether an application was received by the Department within the required
time-frame established under subsection (B)(3).
c. Other method as indicated on the
Department's website at
www.azdot.gov.
5. Supporting documentation.
a. The Department shall accept any of the
following forms of documentation to support a claim for refund, which may be
admissible to the same extent as an original:
i. Photocopies;
ii. Duplicates (reprints);
iii. Document image; or
iv. Electronic copy, as indicated on the
Department's website at
www.azdot.gov.
b. The Department shall not return
documentation submitted to support an application for refund once an
application for refund has been accepted as complete.
c. If the Department determines that the
supporting documentation required under these rules does not provide sufficient
evidence of motor fuel tax paid, the Department may require the claimant to
produce additional information.
d.
Failure to produce additional documentation as requested by the Department,
within the time prescribed under subsection (B)(2)(d), shall result in a denial
of refund request being issued by the Department.
6. Record retention and review.
a. A licensee shall maintain the records
relied upon to support the application for refund as specified under A.R.S.
Title 28, Chapter 16, Article 1 and these rules, and produce those records to
the Department when requested.
b.
Unless required by A.R.S. Title 28, Chapter 16 to maintain records relied upon
to substantiate an application for refund for a shorter or longer period of
time, a licensee shall retain the records required to support an application
for refund for three years from the issuance date of refund by the
Department.
c. The Department
reserves the right to review a claimant's records used to substantiate an
application for refund under these rules.
7. If at any time, the Department discovers
an overpayment of motor fuel tax refunded to a claimant under these rules, the
Department shall recover payment under A.R.S. §
28-5612.
8. Notification; violation; suspension;
administrative hearing.
a. Denial of request
for refund. If the Department denies an applicant's request for refund the
Department shall send notification of denial to the claimant.
b. Administrative Hearings. Hearings,
rehearings, and appeals shall be noticed and conducted in accordance with
A.R.S. §
28-5924 and A.A.C Title 17,
Chapter 1, Article 5.
c. Suspension
due to violation of A.R.S. §
28-5612.
i. If the Department finds that a claimant is
in violation of A.R.S. §
28-5612, the Department shall send
notification to the claimant identifying the violation.
ii. A claimant determined by the Department
to be in violation of state laws and regulations under A.R.S. §
28-5612 and these rules, may be
suspended from filing motor tax fuel refunds for six consecutive months from
the notification date of the Department for motor fuel tax paid during the
suspension period.
iii. If a
suspension is set aside under A.R.S. §
28-5612, a claimant may again
apply to the Department for refund.
iv. The time-frame requirements under
subsection (B)(3) shall not toll while pursuit of remedy by the claimant or the
Department under this subsection.
