Arizona Administrative Code
Title 17 - TRANSPORTATION
Chapter 8 - DEPARTMENT OF TRANSPORTATION - FUEL TAXES
Article 6 - MOTOR FUEL REFUNDS
Section R17-8-609 - Motor Vehicle Fuel Used in Aircraft
Universal Citation: AZ Admin Code R 17-8-609
Current through Register Vol. 30, No. 38, September 20, 2024
A. A claim for the refund of the tax, pursuant to A.R.S. § 28-5611(A)(2) or non-agricultural purposes under A.R.S. § 28-5611(B), on motor vehicle fuel used to power aircraft shall comply with the requirements of R17-8-601 and subsections (B) and (C) of this Section.
B. A complete application for refund, as prescribed under R17-8-601, shall include the following supporting documentation:
1. Motor
fuel log summary by aircraft which includes:
a. Purchase date,
b. Name and location of vendor of fuel to
show that Arizona motor fuel tax was included in the purchase price,
c. Gallons dispensed,
d. Fuel type, and
e. Manner consumed;
2. List of aircraft to include, year, make
model, and N-number assigned by the Federal Aviation Administration;
and
3. Purchase invoice indicating
items under subsection (B)(1) and amount of tax paid.
C. Motor vehicle fuel used to power aircraft for agricultural purposes shall, in addition to subsection (B), include a flight log detailing the purpose of use.
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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