1. A. The Department shall refund the Arizona motor fuel tax imposed on the motor fuel consumed by a vehicle owned or leased to a tribal government under this Article.

2. B. A complete application for refund, as prescribed under R17-8-601, shall include all of the following supporting documentation for each vehicle:

   1. 1. Detailed fuel receipt statement which includes the following purchase information:

      1. a. Date of fuel purchase,
      2. b. Gallonage,
      3. c. Location,
      4. d. Fuel type, and
      5. e. Seller’s name and address;
   2. 2. Fuel purchase summary by vehicle which includes documentation under subsection (B)(1);

   3. 3. Bulk motor fuel purchase invoice which includes:

      1. a. Gallonage,
      2. b. Delivery location,
      3. c. Fuel type, and
      4. d. Tax rate paid; and
   4. 4. If vehicle is leased, a copy of the lease agreement.
3. C. A vehicle and equipment listing shall be maintained by the tribal government to include year, make, equipment type, VIN or equipment serial number, and gross vehicle weight.

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).