Ariz. Admin. Code § R17-8-611 - Bulk Purchase of Use Fuel

A. A request for refund of taxes paid on the bulk purchase of use fuel dispensed into a light class, or exempt use class vehicle, shall be submitted to the Department, as prescribed under R17-8-601(B), on an application provided by the Department.

B. Bulk use fuel shall be purchased and consumed in Arizona to qualify for refund.

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

1. Invoice that contains the following information:

a. Name and address of vendor,

b. Tax rate,

c. Product type,

d. Delivery date,

e. Quantity of fuel,

f. Invoiced amount, and

g. A statement from the seller of the use fuel that the use fuel is non-dyed use fuel.

2. Fuel usage log which includes the following information:

a. Date fuel dispensed,

b. VIN of vehicle into which fuel was dispensed,

c. Gallons dispensed, and

d. Fuel type.

3. Annual vehicle listing to include make, model, year, VIN, and gross vehicle weight.

Notes

Ariz. Admin. Code § R17-8-611

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.