Section R17-8-610. Motor Fuel Losses Caused by Fire, Theft, Acci- dent, or Contamination

A.       A Claimant may apply to the Division for a refund of the tax on motor fuel lost due to fire, theft, accident, or contamination.

B.       A request for refund pursuant to A.R.S. §§ 28-5610 or 28-5611 of the tax on motor fuel that is lost due to fire, theft, accident, or contamination shall comply with the requirements of R17- 8-601.

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

1.        Signed statements from persons with personal knowledge regarding the facts and circumstances of the loss, includ- ing:

a.         Date of loss or contamination,

b.        Location where the loss or contamination occurred,

c.         Detailed explanation regarding the nature of the loss or contamination,

d.        Name and contact information of persons who wit- nessed loss or contamination,

e.         Quantity of fuel lost or contaminated, and

f.         Disposition of the contaminated motor fuel.

2.        Copies of records that substantiate the date of acquisition and quantity acquired of the fuel lost as well as the fact the Arizona motor fuel tax was paid by the Claimant when the fuel was acquired.

Historical Note

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