R17-8-606. Tribal Government

A. The Department 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. A complete application for refund, as prescribed under R17-8- 601, shall include all of the following supporting documentation for each vehicle: 1. Detailed fuel receipt statement which includes the following purchase information: a. Date of fuel purchase, b. Gallonage, c. Location, d. Fuel type, and e. Seller’s name and address; 2. Fuel purchase summary by vehicle which includes documentation under subsection (B)(1); 3. Bulk motor fuel purchase invoice which includes: a. Gallonage, b. Delivery location, c. Fuel type, and d. Tax rate paid; and 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, equipment type, VIN or equipment serial number, and gross vehicle weight.