Section R20-2-902. Exemptions

A.      The owner or operator of a gasoline dispensing site that has decommissioned the site’s stage II vapor recovery system in accordance with R20-2-913 or that is subject to A.R.S. § 41- 2132, is exempt from the provisions of this Article but shall comply with the provisions of Article 10.

B.       The owner or operator of a gasoline dispensing site that has a throughput that does not exceed the throughput specified in

A.R.S. § 41-2135(B) may obtain an exemption by submitting a written request to the Department attesting that throughput at the gasoline dispensing site is not in excess of that specified in

A.R.S. § 41-2135(B). By the 15th of each month, beginning the month after the Department approves the exemption, the person shall submit a written throughput report to the Depart- ment. If a person does not timely file a monthly throughput report or if a monthly throughput report reflects that the exemption limit is exceeded, the Department deems the exemption void.

C.      To obtain an independent small business marketer exemption, a person shall derive at least 50 percent of the person’s annual income from the sale of gasoline at each gasoline dispensing site for which an exemption is requested. The person shall sub- mit a written request for exemption to the Department. The Department shall determine the percentage of total annual income represented by the sale of gasoline on the basis of the person’s state and federal gross income for the preceding year for income tax purposes. The following items are excluded from income computations:

1.        Purchase and sale of diesel fuel, and

2.        State lottery sales net commissions and incentives.

D.      Motor raceways, motor vehicle proving grounds, and marine and aircraft fueling facilities are exempt from stage II vapor recovery requirements.

Historical Note

Emergency rule adopted effective November 23, 1992, pursuant to A.R.S. § 41-1026, valid for only 90 days (Supp. 92-4). Emergency rule adopted again effective February 22, 1993 (Supp. 93-1). Emergency expired. Emergency rule adopted again effective June 1, 1993 (Supp. 93-1). Permanent rule adopted with changes effec- tive August 31, 1993 (Supp. 93-3). R20-2-902 recodified from R4-31-902 (Supp. 95-1). R20-2-902 renumbered to R20-2-901; new Section R20-2-902 renumbered from R20-2-903 and amended effective October 8, 1998  (Supp. 98-4). Amended by final rulemaking at 10 A.A.R.

1690, effective June 5, 2004 (Supp. 04-2). Amended by

final rulemaking at 21 A.A.R. 1693, effective October 3,

2015 (Supp. 15-3).