Ariz. Admin. Code § R17-8-604 - Off-Highway

A. The Department shall refund under this Article the Arizona motor fuel tax paid on the motor fuel consumed in Arizona while the vehicle is off-highway.

B. A complete application for refund, as prescribed under R17-8-601, shall include the following supporting documentation:

1. System or manual motor fuel log summary by VIN which includes the following:

a. Items under subsection (C)(1)(a), and

b. Mileage consumed off-highway when applicable;

2. Equipment and vehicle listing which includes year, make, equipment type, VIN or equipment serial number, and gross vehicle weight; and

3. Proof of fuel purchase which may include:

a. Motor fuel invoices,

b. Motor fuel purchase receipts, and

c. Computerized fuel purchase statement.

d. International Fuel Tax Agreement reports.

C. A claimant shall provide the following documentation to the Department for the identified refund types:

1. Refrigeration unit:

a. Fuel log summary consisting of, at a minimum, the following information:

i. Fuel type,

ii. Date fuel dispensed,

iii. Number of gallons dispensed, and

iv. Identification number of equipment or vehicle into which the fuel was dispensed.

b. Equipment or vehicle listing which includes year, make, equipment type, VIN or equipment serial number, and gross vehicle weight.

2. Power take-off: A motor fuel consumption study under this Section shall be conducted at the claimant's expense, and shall be approved by the Department prior to the initial application for refund, and shall include the following information:

a. A description of the methodology used to determine the percentage of exempt motor fuel consumed by the power take-off;

b. A list of all equipment using motor fuel;

c. All operations where motor fuel is consumed;

d. Testing and study components shall be a true representation of the operation of business as follows:

i. Vehicles shall be grouped into similar categories based on similar power take-off units and similar gross vehicle weight.

ii. Vehicles selected shall be representative of the category as to age, make, model, and engine size.

iii. Each vehicle category shall be tested individually to determine the amount of motor fuel consumed by the power take-off unit.

iv. If a vehicle category contains:

(1) Less than four vehicles, all vehicles must be included in the test study.

(2) Thirty or fewer vehicles, then at least three vehicles must be included in the test sample.

(3) More than 30 and fewer than 151 vehicles, then at least 10 percent of the vehicles must be included in the test sample.

(4) More than 150 vehicles, then at least 15 vehicles must be included in the test sample.

e. Explanation of the measuring method used to determine fuel consumption by vehicles, equipment, and machinery, which shall include manufacturer specifications;

f. Results of a period of a study which shall include a period covering cyclical or seasonal impacts which captures low and high points of fuel usage for exempt or non-exempt purposes;

g. Results from a test or study shall be a duration of at least two weeks; and

h. The approved power take-off percentage may then be used for three years or shall be updated as requested by the Department.

3. Idle time as prescribed under R17-8-605.

Notes

Ariz. Admin. Code § R17-8-604

New Section made by final rulemaking at 14 A.A.R. 399, effective March 8, 2008 (Supp. 08-1). Amended by final expedited rulemaking at 24 A.A.R. 3501, effective 12/4/2018.