Significant Tax Decisions

DECISIONS

The decisions posted here represent decisions from hearings before the Arizona Department of Transportation Executive Hearing Office and are included here as required by A.R.S. § 42-2077

• 5/19/2020  
  International Fuel Tax Agreement (IFTA)
  IFTA-2614
  Fuel tax refund applications and sufficiency of mileage and purchase amount records
• 11/2/2018
  Aircraft Tax
  AERO-2538
  Determination of residency for purposes of taxation and licensing fees on aircraft flown into the state
• 9/10/2018
  Red Dye Diesel  
  TAX-2511
  Definition of farm husbandry vehicle and incidental highway use
• 6/18/2018
  Aircraft Tax
  AERO-2430
  Determination of residency for purposes of taxation and licensing fees on aircraft flown into the state
• 11/30/2017
  International Fuel Tax Agreement (IFTA)
  IFTA-2290
  Sufficiency of fuel records pursuant to IFTA regulations
• 7/17/2017
  International Fuel Tax Agreement (IFTA)
  IFTA-2350
  Sufficiency of fuel records pursuant to IFTA regulations
• 4/25/2017
  International Fuel Tax Agreement (IFTA)
  IFTA-2295
  Bond requirement based on history of late submissions
• 11/3/2016
  International Fuel Tax Agreement (IFTA)
  IFTA-2258
  Equipment change in relation to best information available accounting