Ariz. Admin. Code § 18-12-409

Current through Register Vol. 30, No. 50, December 13, 2024

Section R18-12-409 - Refunds

A. Any person who pays the tax but is not liable for the tax under A.R.S. Title 49, Chapter 6 may claim a refund of the tax paid.

B. A claim for a refund shall be submitted on forms prescribed by the Director. A person claiming a refund shall provide the following information:

1. The name, address and telephone number of the person claiming the refund.

2. The facility name.

3. The facility location.

4. The supplier identification number.

5. The type of regulated substances.

6. The number of gallons of regulated substances.

7. The date of the transaction for which the refund is claimed or the time period covered if the claim involves more than one transaction.

8. The reason justifying the payment of a refund.

9. The amount of tax paid and supporting documentation for the amount of refund claimed, including an invoice showing the tax paid as required by R18-12-405.

C. The person claiming the refund shall sign a sworn statement or otherwise certify, under penalty of perjury, that the information contained in the return is true, complete and correct.

D. If the Department determines that a person claiming a refund is entitled to the refund, the Department shall issue a refund payment. A person who has been denied a refund by the Department may request a hearing on the denial within 30 days after receiving notice of the denial. The hearing shall be conducted pursuant to A.R.S. § 41-1092.03 et seq.

E. Any person eligible to claim a refund of the tax may assign the claim to the person from whom the regulated substance was purchased. The assignee of the claim may claim the refund if the assignor of the claim certifies in writing to the assignee on forms prescribed by the Director that the assignor relinquishes all interest in the refund and will not also claim a refund from the Director. A copy of an invoice corresponding to the sale for which an assignment of a refund is sought shall accompany any assignment.

Ariz. Admin. Code § R18-12-409

Temporary rule adopted effective July 3, 1990, pursuant to A.R.S. § 49-1031(H) and (I), effective for 180 days (Supp. 90-3). Temporary rule readopted effective December 28, 1990, pursuant to A.R.S. § 49-1031(H) and (I), effective for 180 days (Supp. 90-4). Temporary rule readopted effective June 28, 1991, pursuant to A.R.S. § 49-1031(H) and (I), effective for 180 days (Supp. 91-2). Temporary rule permanently with changes adopted effective December 26, 1991 (Supp. 91-4). Amended by final rulemaking at 25 A.A.R. 3123, effective 10/1/2020.