Arizona Laws 28-5725. Interstate user credits or refunds
A. An interstate user shall file a written application for a credit or refund within three years after the date the original tax report was required to be filed. An interstate user shall not file an application for a credit or refund more than once in a calendar quarter, and an application for a refund shall not be for less than fifty dollars for a calendar quarter or shall be for at least ten dollars in a three year period. The application for credit or refund shall state the specific grounds on which the request for refund or credit is based and shall contain any additional information that the director requires.
Terms Used In Arizona Laws 28-5725
- Director: means the director of the department of transportation. See Arizona Laws 28-101
- Interstate user: means a person registering a use class motor vehicle under chapter 7, article 7 or 8 of this title or section 28-2321 or 28-2324. See Arizona Laws 28-5601
- State: means a state of the United States and the District of Columbia. See Arizona Laws 28-101
- Use: includes the placing of fuel into any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle unless the operator of the vehicle establishes to the satisfaction of the director that the fuel was consumed for a purpose other than to propel a motor vehicle on a highway in this state and, with respect to fuel brought into this state in any such receptacle on a use class motor vehicle, the consumption of the fuel in this state. See Arizona Laws 28-5601
- Use fuel: includes all gases and liquids used or suitable for use to propel motor vehicles, except fuels that are subject to the motor vehicle fuel tax imposed by this article. See Arizona Laws 28-5601
- User: includes a person who, within the meaning of the term use as defined in this section, uses fuel in a use class motor vehicle. See Arizona Laws 28-5601
B. The director shall:
1. Pay a refund from current use fuel tax receipts.
2. Deduct a refund from the monthly use fuel tax receipts before the deposit pursuant to section 28-5730.
C. If the director does not issue a refund within sixty days after a complete application for refund is filed as prescribed in this article, the director shall pay interest at the rate of eleven per cent per year from the date the complete application for refund is filed until the date on which the refund is made.
D. If the director denies a refund, the director shall notify the claimant that the refund is denied. The director’s denial is final unless the applicant makes a written request for a hearing as prescribed in section 28-5924.