Arizona Administrative Code
Title 17 - TRANSPORTATION
Chapter 8 - DEPARTMENT OF TRANSPORTATION - FUEL TAXES
Article 6 - MOTOR FUEL REFUNDS
Section R17-8-602 - Exports
Universal Citation: AZ Admin Code R 17-8-602
Current through Register Vol. 30, No. 38, September 20, 2024
A. To qualify under this Article for a refund of Arizona fuel tax paid on motor fuel exported, a claimant shall provide the following documents to support a complete application for refund:
1. Export to another
state within the United States:
a. Terminal,
carrier, or bulk plant bill of lading or delivery ticket showing the point of
origin and destination of the motor fuel;
b. Invoice or monthly supplier report
schedule indicating that the Arizona tax was paid;
c. Motor fuel invoice or shipping document
reflecting final destination and gallons exported;
d. Tax report establishing that the
destination state's tax was reported;
e. Name and license number issued by the
destination state of the licensee responsible for payment of motor fuel tax and
tax reporting to the destination state; and
f. If the export of motor fuel is a
diversion, the claimant shall provide the following documents to the
Department:
i. A carrier bill of lading;
and
ii. Other documentation which
supports the delivery of motor fuel to a specific location, other than its
intended destination.
2. Exports to Mexico:
a. Documentation under subsection (A)(1),
b.
U.S. Department of Commerce export documentation, and
c.
Copy of Mexican Pedimento indicating authorization for import and verification
of the motor fuel import.
3. Exports to Navajo Nation:
a. Documentation under subsection
(A)(1),
b. Name and license number
of the Navajo Nation distributor,
c. Copy of Navajo Nation manifest or copy of
the Navajo Nation monthly motor fuel distributor tax return, and
d. Invoice showing the Navajo Nation tax was
included in total amount due.
B. The description of the motor fuel exported shall be identical on all documentation submitted in support of a request for refund of motor fuel tax paid on export.
Disclaimer: These regulations may not be the most recent version. Arizona may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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