ARM 18.15.410. GASOLINE, SPECIAL FUEL, OR AVIATION FUEL LOST FROM STORAGE

(1) In cases where gasoline, special fuel, or aviation fuel is placed into a storage tank or similar facility and the gasoline, special fuel, or aviation fuel is lost as a result of a leak in either the tank, the line, or the pump connected to the tank or facility, the Department of Transportation is under no obligation to refund the tax if a taxpayer fails: (a) to immediately notify the department of the loss; or (b) to comply strictly with the procedures provided in ARM 18.15.409; or (c) to take the necessary precautions to repair the leak and to attempt to minimize the loss. (2) The distributor may not claim a refund for the petroleum cleanup fee.