Arizona Administrative Code
Title 17 - TRANSPORTATION
Chapter 8 - DEPARTMENT OF TRANSPORTATION - FUEL TAXES
Article 6 - MOTOR FUEL REFUNDS
Section R17-8-610 - Motor Fuel Losses Caused by Fire, Theft, Accident, or Contamination
Universal Citation: AZ Admin Code R 17-8-610
Current through Register Vol. 30, No. 38, September 20, 2024
A. A claimant may apply to the Department for a refund of the tax on motor fuel lost due to fire, theft, accident, or contamination.
B. A request for refund pursuant to A.R.S. § 28-5610 or 28-5611 of the tax on motor fuel that is lost due to fire, theft, accident, or contamination shall comply with the requirements of R17-8-601.
C. A complete application for refund, as prescribed under R17-8-601, shall include the following supporting documentation:
1. Signed
statements from persons with personal knowledge regarding the facts and
circumstances of the loss, including:
a. Date
of loss or contamination,
b.
Location where the loss or contamination occurred,
c. Detailed explanation regarding the nature
of the loss or contamination,
d.
Name and contact information of persons who witnessed loss or
contamination,
e. Quantity of fuel
lost or contaminated, and
f.
Disposition of the contaminated fuel.
2. Copies of records that substantiate the
date of acquisition and quantity acquired of the fuel lost as well as the fact
the Arizona motor fuel tax was paid by the claimant when the fuel was
acquired.
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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