Arizona Revised Statutes Title 28. Transportation § 28-5614. Refunds;  use fuel

A. If a vendor pays the use fuel tax rate for use class motor vehicles on use fuel that is actually used in the propulsion of a light class motor vehicle on a highway in this state or that is actually used in the propulsion of a use class motor vehicle that is exempt pursuant to § 28-5432 from the weight fee prescribed in § 28-5433 on a highway in this state and for the purpose of convenience and facility only, the vendor may apply to the department for a refund of the difference between the amount of the use class motor vehicle use fuel tax paid and the amount of the light class motor vehicle use fuel tax on the same number of gallons purchased.

B. If a person who transports forest products on a highway in this state in compliance with the requirements of § 41-1516 pays the use fuel tax rate prescribed in § 28-5606, subsection B, paragraph 2 for a use class motor vehicle that is eligible for the use fuel tax rate prescribed in § 28-5606, subsection B, paragraph 3, the person may apply to the department for a refund of the difference between the amount of the use fuel tax paid and the use fuel tax rate prescribed for a motor vehicle transporting forest products.

C. The director may prescribe any forms the director deems necessary to implement this section.

D. A vendor may file an application for a refund pursuant to this section either:

E. The director shall: