Section R17-8-602. Exports

A.       To qualify for a refund of Arizona use fuel tax paid on motor fuel exported, a Claimant shall provide the following docu- ments to support a request for refund:

1.        Export to another state within the United States:

a.         Terminal, carrier, or bulk plant bill of lading show- ing the point of origin and destination of the motor fuel;

b.        Invoice or monthly supplier report schedule indicat- ing that the Arizona tax was paid;

c.         Motor fuel invoice or shipping document reflecting final destination and gallons exported;

d.        Tax report establishing that the destination state’s tax was reported;

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

f.         If the export of motor fuel is a diversion, the Claim- ant shall provide the following documents to the Division:

i.         A carrier bill of lading; and

ii.        Other documentation which supports the deliv- ery of motor fuel to a specific location, other than its intended destination, and

2.        Exports to Mexico:

a.         Documentation under (A)(1),

b.        Documentation that Petróleos Mexicanos authorized the motor fuel import,

c.         U.S. Department of Commerce export documenta- tion, and

d.        Copy of Mexican Pedimento.

3.        Exports to Navajo Nation:

a.         Documentation under (A)(1),

b.        Name and license number of the Navajo Nation dis- tributor,

c.         Copy of  Navajo Nation manifest or copy of the Navajo Nation monthly motor fuel distribution tax return, and

d.        Invoice showing the Navajo Nation tax was included in total amount due.

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).