Ariz. Admin. Code § R17-8-603 - Use Fuel Vendors
A. To qualify
for refund of the use fuel tax differential, a use fuel vendor shall submit to
the Department:
1. A complete application as
prescribed under
R17-8-601 ;
2. Supplier or restricted distributor
invoice, documenting the use fuel taxes that the vendor paid for the fuel;
and
3. Supporting documentation:
a. For sales of use fuel dispensed from a
pump which is labeled for use class into a light class or exempt use class
vehicle, a fuel log of use fuel tax differential sales, submitted on a format
approved by the Department that includes the following vendor information:
i. Vendor name;
ii. Department-issued retail branch
number;
iii. Retail branch physical
address;
iv. Department-issued
vendor license number;
v. Date of
sale to consumer;
vi License plate
number and name of jurisdiction that issued the license plate of the motor
vehicle into which the fuel was dispensed;
vii. Number of gallons of use fuel that were
purchased and dispensed into the fuel tank of a qualifying vehicle;
viii. Amount of fuel tax refunded to
purchaser; and
ix. Purchaser's name
and signature indicating receipt of the refund made by a vendor of use fuel,
submitted on a vendor use fuel refund log, provided by the
Department.
b. For use
fuel vendors who have sales of use fuel dispensed from both a pump labeled for
use class and from a pump labeled for light class or exempt use class, a report
of the total pump sales for each type.
B.
The Division shall not accept an application for a
period that a vendor of use fuel was not licensed under A.R.S. § 28-5605,
except as provided under this subsection.
1.
An application for a period that a vendor was not
licensed under A.R.S. § 28-5605 will be accepted by the Division if the
Claimant submits an application to the Division for a vendor license at the
time initial application for refund is submitted.
2.
The unlicensed use fuel vendor shall demonstrate
compliance with A.R.S. § 28-5605(B), at the time of the applicable use
fuel sale to the satisfaction of the Division by the following
means:
a.
Photographs,
b.
Diagrams,
c.
Statements, and
d.
Any other documentation approved by the Division
which demonstrates compliance.
1. Records of daily sales to light class or
exempt use class motor vehicles which provides details for each use fuel sale
to include the following:
a.
Gallonage,
b. Transaction
date,
c. Price per gallon,
and
d. Product
description;
2. Purchase
invoices of use fuel;
3. Inventory
records of use fuel; and
4. Vendor
use fuel refund log under subsection (A)(3)(a).
1. Applicability.
For purposes of receiving a refund from the Department for use fuel sold to a
light class or exempt use class vehicle at a cardlock use fuel facility, the
vendor shall:
a. Submit documentation under
subsection (A)(3), except subsection (A)(3)(a)(ix), to the
Department;
b. Have controlled
access to the cardlock use fuel facility in compliance with A.R.S. §
28-5605;
c. Restrict use of a cardlock use fuel
facility to those approved purchasers that have completed a Declaration of
Status; and
d. Shall maintain
records under subsection (B).
2. Declaration of Status.
a. A vendor shall require that a purchaser of
use fuel for use in light class or exempt use class vehicles complete and
submit to the vendor a Declaration of Status for each vehicle that will have
the ability to obtain fuel at a cardlock use fuel facility.
b. A Declaration of Status must be completed
for each additional vehicle prior to purchase of motor fuel at a card-lock use
fuel facility.
c. A Declaration of
Status shall be made on a form provided by the Department and may be obtained
at www.azdot.gov.
d. The original signature of the purchaser
shall be included on the Declaration of Status.
e. A vendor who operates a cardlock use fuel
facility must retain all original Declarations of Status received from a
purchaser in the vendor's files under
R17-8-601(B)(6),
and shall make the Declarations of Status available for review by the
Department.
3. Labeling.
A cardlock vendor shall comply with state law by placing a label with verbiage
and specifications as required under A.R.S. §
28-5605.
a. Cardlock use fuel facilities shall post a
use fuel tax rate label provided by the Department.
b. Vendors found in violation of labeling
regulations shall be subject to penalties under A.R.S. §
28-5605.
D. Mobile fueling vendor.
1. Applicability. For purposes of receiving a
refund from the Department for use fuel sold and delivered directly from a
mobile vehicle into a light class or exempt use class vehicle fuel tank for
other than the dispenser's own consumption, the vendor shall:
a. Submit documentation under subsection
(A)(3), except subsection (A)(3)(a)(ix), to the Department; and
b. Shall maintain records under subsection
(B).
2. Declaration of
Status.
a. A vendor shall require that a
purchaser of dispensed use fuel complete and submit to the vendor a Declaration
of Status for each light class or exempt use class vehicle that will have the
ability to obtain fuel with a mobile fueling vendor.
b. A Declaration of Status must be completed
for each additional vehicle prior to delivery of motor fuel by a mobile fueling
vendor.
c. A Declaration of Status
shall be made on a form provided by the Department and may be obtained at
www.azdot.gov.
d. The original signature of the purchaser
shall be included on the Declaration of Status.
e. A vendor who operates a mobile fueling
operation must retain all original Declarations of Status received from a
purchaser in the vendor's files under
R17-8-601(B)(6),
and shall make the Declarations of Status available for review by the
Department.
3. Labeling.
A mobile fueling vendor shall comply with state law by placing a label with
verbiage and specifications as required under A.R.S. §
28-5605.
a. Mobile fueling vendors shall post on their
fueling dispenser a use fuel tax rate label provided by the
Department.
b. Vendors found in
violation of labeling regulations shall be subject to penalties under A.R.S.
§
28-5605.
Notes
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