Section R17-8-606. Tribal Government

A.       The Division 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.

B.       An application for refund shall include all of the following supporting documentation for each vehicle:

1.        Detailed fuel receipt statement which includes the follow- ing purchase information:

a.         Date of fuel purchase,

b.        Gallonage,

c.         Location,

d.        Fuel type, and

e.         Purchaser’s name and address.

2.        Fuel purchase summary by vehicle which includes docu- mentation under (B)(1); or

3.        Bulk motor fuel purchase invoice; which includes:

a.         Gallonage,

b.        Delivery location,

c.         Fuel type, and

d.        Tax rate paid.

4.        If vehicle is leased, a copy of the lease agreement.

C.       A vehicle and equipment listing shall be maintained by the tribal government to include year, make, model, gallon capac- ity, and VIN.

Historical Note

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