Arizona Administrative Code › Title 18 - ENVIRONMENTAL QUALITY › Chapter 12 - DEPARTMENT OF ENVIRONMENTAL QUALITY - UNDERGROUND STORAGE TANKS › Article 4 - UNDERGROUND STORAGE TANK EXCISE TAX › Section R18-12-404 - Reporting requirements for suppliers

Current through Register Vol. 30, No. 28, July 12, 2024
A. On or before the 25th day of each month, a
				supplier shall submit a monthly summary report on forms prescribed by the
				Department pursuant to subsection (B) indicating all gallons acquired and sold
				by that supplier during the preceding month. A supplier shall submit a monthly
				summary report even if the supplier is not making a payment as described in
				R18-12-403. The monthly report shall be accompanied by schedules prescribed for
				the purpose of obtaining detailed information about the gallons acquired and
				sold by that supplier. The forms and schedules shall be prescribed by the
				Department and may include forms and schedules prescribed by the Department of
				Transportation for the administration of the motor vehicle fuel tax. A written
				or computerized report setting forth all information required on the prescribed
				forms and schedules will be accepted in lieu of a report on the prescribed
				form. The report and schedules shall contain the following information:
1. The number of gallons in the supplier's
				inventory at the beginning of the reporting period.
2. The number of gallons brought into Arizona
				during the report period for which the supplier is reporting and for which the
				supplier is paying tax, including date shipped, the name of the person from
				whom the regulated substance was acquired, the shipping point, manifest or
				pipeline shipment number, Arizona destination, and type of regulated
				substance.
3. The number of gallons
				blended or compounded in Arizona during the report period that the supplier is
				reporting and on which the supplier is paying tax, including date blended or
				compounded, and the types of constituent substances being blended or
				compounded.
4. The number of
				gallons which are tax due.
5. The
				number of gallons acquired tax paid during the report period including date
				shipped, shipping point, name and account number of supplier, invoice number,
				Arizona destination, and type of regulated substance.
6. The total number of gallons that are tax
				due and tax paid.
7. The number of
				gallons sold tax paid to suppliers during the report period, including date
				shipped, shipping point, name and account number of supplier, invoice number,
				Arizona destination, and type of regulated substance.
8. The number of gallons sold as tax exempt
				sales during the report period, including date sold, name of person claiming
				exempt sale, delivery address of regulated substance sold, exemption
				certificate number utilized for sale, invoice number, and type of regulated
				substance.
9. The number of gallons
				sold to underground storage tank owners during the report period, including
				total gallons for each type of regulated substance sold.
10. The number of gallons sold exported to
				destinations outside of Arizona during the report period including date sold,
				Arizona shipping point, name of purchaser outside of Arizona, invoice number,
				out-of-state destination and type of regulated substance.
11. The number of gallons of regulated
				substance sold or exported.
12. The
				ending book inventory indicating the gallon difference between the number of
				gallons received tax due and tax paid and the number of gallons sold or
				exported.
13. The ending physical
				inventory indicating the number of gallons in the person's inventory at the end
				of the report period including location of Arizona storage.
14. The gallon difference between ending book
				inventory and ending physical inventory.