Section R17-8-609. Motor Vehicle Fuel Used in Aircraft

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.

B.       An application shall include the following supporting docu- mentation:

1.        Motor fuel log summary by aircraft which includes:

a.         Purchase date,

b.        Name and location of vendor of fuel to show that Arizona motor fuel tax was included in the purchase price,

c.         Gallons dispensed,

d.        Fuel type, and

e.         Manner consumed.

2.        List of aircraft to include, year, make model, and N-num- ber assigned by the Federal Aviation Administration, and

3.        Purchase invoice indicating items under (B)(1) and amount of tax paid amount.

C.       Motor vehicle fuel used to power aircraft for agricultural pur- poses 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).