Section R17-8-603. Use Fuel Vendors

A.       To qualify for refund of the use fuel tax differential, a use fuel vendor shall submit to the Division:

1.        A complete application;

2.        Supplier or distributor invoice, documenting the use fuel taxes that the vendor paid for the fuel; and

3.        Supporting documentation:

a.         For sales of use fuel dispensed from a pump which is labeled for use class and light class vehicles, a fuel log of use fuel tax differential sales, submitted on a format approved by the Division that includes the following vendor information:

i.         Vendor name;

ii.        Vendor address;

iii.      Retail branch location;

iv.       Division issued vendor license number;

v.        Date of sale to consumer;

vi License plate number and name of jurisdiction that issued the license plate of the motor vehi- cle into which the fuel was dispensed;

vii.     Number of gallons of use fuel that were pur- chased and dispensed into the fuel tank of a qualifying vehicle under subsection (D)(2);

viii.    Amount of fuel tax refunded to purchaser; and

ix.       Purchaser’s signature indicating receipt of the refund made by a vendor of use fuel, submitted on a vendor use fuel refund log, provided by the Division.

b.        For sales of use fuel dispensed from a pump that is labeled for  light class or  exempt use  class only, items under subsection (A)(1) and (2).

B.       The Division shall not accept an application for a period that a vendor of use fuel was not licensed under A.R.S. § 28-5605, except as provided under this subsection.

1.        An application for a period that a vendor was not licensed under A.R.S. § 28-5605 will be accepted by the Division if the Claimant submits an application to the Division for a vendor license at the time initial application for refund is submitted.

2.        The unlicensed use fuel vendor shall demonstrate compli- ance with A.R.S. § 28-5605(B), at the time of the applica- ble use fuel sale to the satisfaction of the Division by the following means:

a.         Photographs,

b.        Diagrams,

c.         Statements, and

d.        Any other documentation approved by the Division which demonstrates compliance.

C.       A licensed use fuel vendor shall maintain the following records under R17-8-601(B)(6):

1.        Records of daily sales to light class or exempt use class motor vehicles which provides details for each use fuel sale to include the following:

a.         Gallonage,

b.        Transaction date,

c.         Price per gallon, and

d.        Product description.

2.        Acquisition invoices of use fuel,

3.        Inventory records of use fuel, and

4.        Vendor use fuel refund log under subsection (A)(3)(a).

D.       Card lock use fuel facility.

1.        Applicability. For purposes of receiving a refund from the Division for use fuel sold to a light class or exempt use class vehicle at a card lock use fuel facility, the vendor shall:

a.         Submit documentation to the Division under subsec- tion (A)(3), except subsection (A)(3)(a)(ix);

b.        Have controlled access to the card lock use fuel facility in compliance with A.R.S. § 28-5605;

c.         Restrict use of a card lock use fuel facility to those approved purchasers that have completed a Declara- tion of Status; and

d.        Shall maintain records under subsection (C).

2.        Declaration of Status.

a.         A vendor shall require that a purchaser of use fuel for use in light class or exempt use class vehicles complete and submit to the vendor a Declaration of Status for each vehicle that will have the ability to obtain fuel at a card lock use fuel facility labeled for light class or exempt use class vehicles.

b.        A Declaration of Status must be completed for each additional vehicle prior to purchase of motor fuel at a card lock use fuel facility.

c.         A Declaration of Status shall be made on a form pro- vided by the Division and may be obtained at www.azdot.gov.

d.        The original signature of the purchaser shall be included on the Declaration of Status.

e.         A vendor who operates a card lock use fuel facility must retain all original Declarations of Status received from a purchaser in the vendor’s files under R17-8-601(B)(6), and shall make the Declarations of Status available for review by the Division.

3.        Labeling. A card lock vendor shall comply with state law by placing a label with verbiage and specifications as required under A.R.S. § 28-5605.

a.         Card lock use fuel facilities shall post a use fuel tax rate label provided by Division.

b.        Vendors found in violation of labeling regulations shall be subject to penalties under A.R.S. § 28-5605.

Historical Note

New Section made by final rulemaking at 14 A.A.R. 399, effective March 8, 2008 (Supp. 08-1).