Arizona Administrative Code
Title 17 - TRANSPORTATION
Chapter 8 - DEPARTMENT OF TRANSPORTATION - FUEL TAXES
Article 6 - MOTOR FUEL REFUNDS
Section R17-8-606 - Tribal Government

Universal Citation: AZ Admin Code R 17-8-606

Current through Register Vol. 30, No. 38, September 20, 2024

A. The Department shall refund the Arizona motor fuel tax imposed on the motor fuel consumed by a vehicle owned or leased to a tribal government under this Article.

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

1. Detailed fuel receipt statement which includes the following purchase information:
a. Date of fuel purchase,

b. Gallonage,

c. Location,

d. Fuel type, and

e. Seller's name and addres;

2. Fuel purchase summary by vehicle which includes documentation under subsection (B)(1);

3. Bulk motor fuel purchase invoice which includes:
a. Gallonage,

b. Delivery location,

c. Fuel type, and

d. Tax rate paid; and

4. If vehicle is leased, a copy of the lease agreement.

C. A vehicle and equipment listing shall be maintained by the tribal government to include year, make, equipment type, VIN or equipment serial number, and gross vehicle weight.

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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