Ariz. Admin. Code § R17-8-607 - Tribal Member

A. Enrolled members of a tribe may make application to the Department, as prescribed under R17-8-601, for a refund of the Arizona motor fuel taxes on fuel purchased on the reservation of the tribe in which the member is enrolled, provided the motor fuel was not used off the reservation for a commercial purpose.

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

1. Copy of the vehicle registration,

2. Copy of the Tribal member identification card,

3. Receipt of motor fuel purchased on the reservation, and

4. Signed statement certifying motor fuel was used for non-commercial purposes under A.R.S. § 28-5610(A).

Notes

Ariz. Admin. Code § R17-8-607

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.