1. A. To qualify under this Article for a refund of Arizona fuel tax paid on motor fuel exported, a claimant shall provide the following documents to support a complete application for refund:

   1. 1. Export to another state within the United States:

      1. a. Terminal, carrier, or bulk plant bill of lading or delivery ticket showing the point of origin and destination of the motor fuel;
      2. b. Invoice or monthly supplier report schedule indicating that the Arizona tax was paid;
      3. c. Motor fuel invoice or shipping document reflecting final destination and gallons exported;
      4. d. Tax report establishing that the destination state’s tax was reported;
      5. e. Name and license number issued by the destination state of the licensee responsible for payment of motor fuel tax and tax reporting to the destination state; and

      6. f. If the export of motor fuel is a diversion, the claimant shall provide the following documents to the Department:

         1. i. A carrier bill of lading; and
         2. ii. Other documentation which supports the delivery of motor fuel to a specific location, other than its intended destination.

   2. 2. Exports to Mexico:

      1. a. Documentation under subsection (A)(1),
      2. b. U.S. Department of Commerce export documentation, and
      3. c. Copy of Mexican Pedimento indicating authorization for import and verification of the motor fuel import.

   3. 3. Exports to Navajo Nation:

      1. a. Documentation under subsection (A)(1),
      2. b. Name and license number of the Navajo Nation distributor,
      3. c. Copy of Navajo Nation manifest or copy of the Navajo Nation monthly motor fuel distributor tax return, and
      4. d. Invoice showing the Navajo Nation tax was included in total amount due.
2. B. The description of the motor fuel exported shall be identical on all documentation submitted in support of a request for refund of motor fuel tax paid on export.

Historical Note

New Section made by final rulemaking at 14 A.A.R. 399, effective March 8, 2008 (Supp. 08-1). Amended by final expedited rulemaking at 24 A.A.R. 3501, effective December 4, 2018 (Supp. 18-4).