1. A. A claim for the refund of the tax, pursuant to A.R.S. § 28-5611(A)(2) or non-agricultural purposes under A.R.S. § 28-5611(B), on motor vehicle fuel used to power aircraft shall comply with the requirements of R17-8-601 and subsections (B) and (C) of this Section.

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

   1. 1. Motor fuel log summary by aircraft which includes:

      1. a. Purchase date,
      2. b. Name and location of vendor of fuel to show that Arizona motor fuel tax was included in the purchase price,
      3. c. Gallons dispensed,
      4. d. Fuel type, and
      5. e. Manner consumed;
   2. 2. List of aircraft to include, year, make model, and N-number assigned by the Federal Aviation Administration; and
   3. 3. Purchase invoice indicating items under subsection (B)(1) and amount of tax paid.
3. C. Motor vehicle fuel used to power aircraft for agricultural purposes shall, in addition to subsection (B), include a flight log detailing the purpose of use.

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).