UST Tax Refund Request Claim Requirements
Revised on: 2017-03-06 11:36
Who is eligible for an Underground Storage Tank (UST) tax refund request claim?
Any person who pays the tax but is not liable for the tax under Arizona Revised Statue Title 49, Chapter 6, may claim a refund. A refund claim must be submitted on the UST Tax Refund Request Form. The Department will issue refunds to those who are determined entitled. Any person eligible to claim a refund may assign the claim to the person from whom the regulated substance was purchased.
Any person claiming a refund must submit the following:
- Completed UST Tax Refund Request Form | Download Application >
- Invoice showing the tax billed. You must submit clean, readable invoices (no more than 30 invoices per claim) clearly showing the UST tax of .01 per gallon. The invoices must also show vendor name, facility location, invoice number, invoice date and total fuel purchased for each product. PDF or electronic copies are not acceptable.
- Supporting documentation showing tax paid.
- Proof of payment showing the supplier was paid for each invoice via an accounting EFT transaction report. The report should clearly display the invoice number, transaction date and amount paid. Highlight the tax paid on the EFT transaction report in order to assist processing in a timely manner.
- A third-party report (if a facility has both underground and aboveground (or vaulted tanks) that contain the same product). The report must show the contact name and phone number of the entity supplying the report on their company letterhead. The report must also display the invoice number, delivery date, product type and number of gallons purchased in the exempt tank. Highlighting these on the report may expedite claim processing.