Arizona Administrative Code › Title 17 - TRANSPORTATION › Chapter 8 - DEPARTMENT OF TRANSPORTATION - FUEL TAXES › Article 6 - MOTOR FUEL REFUNDS › Section R17-8-601 - Definitions and General Provisions

Current through Register Vol. 30, No. 28, July 12, 2024
A. Definitions. The following definitions
				apply to this Article unless otherwise specified:
"Application" means a request for refund of motor fuel taxes,
				  made on a form provided by the Department.
" Cardlock use fuel facility" has the same meaning as a
				  cardlock facility as defined in A.R.S. §
										28-5605.
"Claimant" means the taxpayer or a person who has the
				  authority to file an application on behalf of the taxpayer, as authorized by a
				  notarized power of attorney, also referred to as applicant.
"Complete application" means an application that includes
				  all supporting documentation and schedules for the period of the refund claim,
				  claimant signature, and provides all information required on the
				  application.
"Contaminated Fuel" means motor fuel, which is accidentally
				  tainted, and which is unsalable for highway use.
"Daily log" means notations made by a driver of a commercial
				  motor vehicle which records a daily record of duty status as specified under
				  49 CFR
				  395.8.
"Declaration of Status" means a statement on a form provided
				  by the Department that a light class or exempt use class vehicle qualifies for
				  use fuel tax differential under A.R.S. §
										28-5606(B)(2).
"Destination state" means a state in the United States, other
				  than the state of Arizona.
"Diversion" means delivery of motor fuel to a destination
				  state other than the intended destination as signified on a carrier bill of
				  lading.
"Exempt use class motor vehicle" means a vehicle exempt from
				  gross weight fees under A.R.S. §
										28-5432.
"GPS" means the Global Positioning System, a navigation
				  system of satellites and receiving devices used to compute vehicle position and
				  time information.
"Highway" has the same meaning as defined in A.R.S. §
										28-5601, and also includes
				  a:
Port of entry,
Weigh station, or
Public rest area.
"Idle status" means a vehicle that is stationary, its engine
				  continues to operate, and it is located in Arizona, but off-highway.
"Licensee" has the same meaning as defined in A.R.S. §
										28-5613.
"Light class motor vehicle" has the same meaning as defined
				  in A.R.S. §
										28-5601.
"Mexican Pedimento" means an authorizing permit document
				  issued by Mexico.
"Motor fuel" has the same meaning as defined in A.R.S. §
										28-5601.
"Motor fuel tax" means any tax on motor fuel imposed under
				  A.R.S. Title 28, Chapter 16, Article 1.
"Notification date" means the date on a notice sent by the
				  Department.
"Off-highway" means any location that is not on a highway in
				  this state.
"Person" has the same meaning as defined in A.R.S. §
										28-5601.
"Power take-off" means the operation of vehicle-mounted,
				  auxiliary equipment that is powered by energy supplied by the same engine that
				  propels the motor vehicle, but does not include equipment related to the
				  operation of a vehicle and powered by the vehicle's engine, including air
				  conditioning, alternator, automatic transmission, and power steering.
"Tribal agreement" means an agreement between the Department
				  and a Native American tribe for the administration of motor fuel taxes.
"Trip" means travel within or through Arizona's state borders
				  with a designated beginning and ending location.
"Use class motor vehicle" has the same meaning as defined in
				  A.R.S. §
										28-5601.
"Use fuel" has the same meaning as defined in A.R.S. §
										28-5601.
"Use fuel tax differential" means the difference between the
				  use fuel tax rate applicable to light class motor vehicles or exempt use class
				  motor vehicles, and the use fuel tax rate applicable to use class motor
				  vehicles.
"Vendor" has the same meaning as defined in A.R.S. §
										28-5601.
"VIN" means Vehicle Identification Number.
B. General Provisions.
1. Scope. For purposes of administering
				A.R.S. §
										28-5612 this Article applies to a
				person or licensee under A.R.S. §§
										28-5612 and
				28-5613.
2. Application.
a. A complete application for refund of motor
				fuel tax shall be submitted to the Department.
i. A claimant may combine several months'
				totals and submit to the Department one application for refund.
ii. A complete application shall be for the
				whole calendar month and not for a partial month.
iii. Supplemental applications for refunds
				covering the same period already paid are not permitted.
b. An application for refund for an amount of
				$10 or less
shall be accepted
				  only once within a consecutive six-month period
.
c. When the Department
				determines that an application is incomplete under these rules and A.R.S. Title
				28, Chapter 16, Article 1, the Department shall suspend processing of the
				application for refund and
i. Notify the
				claimant of the deficiencies, and
ii. Return the application to the
				claimant.
d. A claimant whose application is returned as
				incomplete under A.R.S. Title 28, Chapter 16, Article 1 and these rules shall
				have 60 days from the notification date to remedy the deficiencies.
e. If
				the claimant fails to remedy the deficiencies under subsection (B)(2)(c) within
				60 days of the notification date and return a complete application, the
				Department shall deny the application for refund.
f. If the Department
				denies an application because the claimant failed to remedy a deficiency, the
				deadline to submit a new application shall be governed by the time-frames
				established in subsection (B)(3).
3. Application filing. A complete application
				for refund shall be submitted to the Department as provided within the
				following table:
Refund Type
Claimant Status
Sections
Licensee
Non-Licensee
R17-8-602. Exports
3 years from date of export
3 months from date of export
R17-8-603. Use Fuel Vendors
3 years from date of sale
6 months from date of sale
R17-8-604. Off-Highway
3 years from date of purchase
6 months from date of purchase
R17-8-606. Tribal Government
If no Tribal Agreement with the Department, 6 months
							 from date of purchase
R17-8-607. Tribal Member
R17-8-608. Transport of Forest Products; Healthy
							 Forest Initiative
March 1st of the year following calendar year
							 consumed
R17-8-609. Motor Vehicle Fuel Used in Aircraft
6 months from date of purchase
R17-8-610. Motor Fuel Losses Caused by Fire, Theft,
							 Accident, or Contamination
3 years from date of event
6 months from date of event
R17-8-611. Bulk Purchase of Use Fuel
3 years
6 months
4.
				Filing location and timely filing. A claimant shall submit an application under
				this Article to the Department as provided under A.R.S. §
										1-218, and this subsection:
a. Hand delivered or other delivery service
				requiring a street address:
i. Arizona
				Department of Transportation, Financial Management Services
Fuel Tax Refund Compliance Unit
1801 W. Jefferson St., Rm. 201
Phoenix, AZ 85007.
ii. Hand delivered: the Department time and
				date stamp will be used to determine whether a complete application was
				received within the required time-frames established under subsection
				(B)(3).
iii. Other delivery
				service: the date of receipt by the designated delivery service shall be used
				to determine whether an application was received by the Department within the
				required time-frame established under subsection (B)(3).
b. United States Postal Service, including
				certified or registered mail:
i. Arizona
				Department of Transportation, Financial Management Services
Fuel Tax Refund Compliance Unit
P.O. Box 2100, Mail Drop 521M
Phoenix, AZ 85001.
ii. Regular mail: the postmark date will be
				used to determine whether an application was received by the Department within
				the required time-frames established under subsection (B)(3).
iii. Certified or registered mail: the date
				of receipt by the designated delivery service shall be used to determine
				whether an application was received by the Department within the required
				time-frame established under subsection (B)(3).
c. Other method as indicated on the
				Department's website at
www.azdot.gov
.
5. Supporting documentation.
a. The Department shall accept any of the
				following forms of documentation to support a claim for refund, which may be
				admissible to the same extent as an original:
i. Photocopies;
ii. Duplicates (reprints);
iii. Document image; or
iv. Electronic copy, as indicated on the
				Department's website at
www.azdot.gov
.
b. The Department shall not return
				documentation submitted to support an application for refund once an
				application for refund has been accepted as complete.
c. If the Department determines that the
				supporting documentation required under these rules does not provide sufficient
				evidence of motor fuel tax paid, the Department may require the claimant to
				produce additional information.
d.
				Failure to produce additional documentation as requested by the Department,
				within the time prescribed under subsection (B)(2)(d), shall result in a denial
				of refund request being issued by the Department.
6. Record retention and review.
a. A licensee shall maintain the records
				relied upon to support the application for refund as specified under A.R.S.
				Title 28, Chapter 16, Article 1 and these rules, and produce those records to
				the Department when requested.
b.
				Unless required by A.R.S. Title 28, Chapter 16 to maintain records relied upon
				to substantiate an application for refund for a shorter or longer period of
				time, a licensee shall retain the records required to support an application
				for refund for three years from the issuance date of refund by the
				Department.
c. The Department
				reserves the right to review a claimant's records used to substantiate an
				application for refund under these rules.
7. If at any time, the Department discovers
				an overpayment of motor fuel tax refunded to a claimant under these rules, the
				Department shall recover payment under A.R.S. §
										28-5612.
8. Notification; violation; suspension;
				administrative hearing.
a. Denial of request
				for refund. If the Department denies an applicant's request for refund the
				Department shall send notification of denial to the claimant.
b. Administrative Hearings. Hearings,
				rehearings, and appeals shall be noticed and conducted in accordance with
				A.R.S. §
											28-5924 and A.A.C Title 17,
				Chapter 1, Article 5.
c. Suspension
				due to violation of A.R.S. §
											28-5612.
i. If the Department finds that a claimant is
				in violation of A.R.S. §
												28-5612, the Department shall send
				notification to the claimant identifying the violation.
ii. A claimant determined by the Department
				to be in violation of state laws and regulations under A.R.S. §
												28-5612 and these rules, may be
				suspended from filing motor tax fuel refunds for six consecutive months from
				the notification date of the Department for motor fuel tax paid during the
				suspension period.
iii. If a
				suspension is set aside under A.R.S. §
												28-5612, a claimant may again
				apply to the Department for refund.
iv. The time-frame requirements under
				subsection (B)(3) shall not toll while pursuit of remedy by the claimant or the
				Department under this subsection.