18.15.612    FAILURE TO MAINTAIN RECORDS

(1) In the event a special fuel user fails to retain the required records for fuel used in internal combustion engines to produce materials used on taxable projects, the department shall use the industry standard or other available information for special fuel usage by the internal combustion engines to calculate the formula for which reports are being made. In the event no industry standards are available, the following ampg standards will be used:

(a) trucks and truck tractors whose manufacturers gross vehicle weight rating is 9,000 lbs. or more, 4.0 ampg;

(b) pickups and trucks whose manufacturers gross vehicle weight rating is 6,000 lbs. or less than 9,000 lbs., 10 ampg; and

(c) automobiles and pickups whose manufacturers gross vehicle weight rating is less than 6,000 lbs., 15 ampg.

(2) The formula to compute fuel used to produce materials for taxable projects:

(a) Asphalt is composed of 94% aggregate (1 cu yd = 1.88 tons).

(b) Concrete is composed of 75% aggregate (1 cu yd = 2 tons) .28 gallons per ton is based on industry average (.13 gallons per ton may be used if electrical power is purchased from a commercial source).

(c) Example:

Concrete: 100 cu yd of concrete = 200 tons

200 tons X .75 = 150 tons of aggregate

150 tons X .28 = 42 gallons (diesel generator)

150 tons X .13 = 19.5 gallons (electrical power)

Asphalt: 100 cu yd of asphalt = 188 tons

188 tons X .94 = 176.72 tons of aggregate

176.72 tons X .28 = 49.5 gallons

History: 15-70-104, MCA; IMP, 15-70-121, 15-70-403, MCA; Eff. 12/31/72; AMD, 1980 MAR p. 1089, Eff. 3/28/80; AMD, 1984 MAR p. 1632, Eff. 11/16/84; AMD, 1988 MAR p. 1545, Eff. 7/15/88; TRANS, from Dept. of Revenue, Ch. 512, L. 1991, Eff. 7/1/91; AMD, 1999 MAR p. 645, Eff. 4/9/99; AMD, 2010 MAR p. 2814, Eff. 12/10/10; TRANS & AMD from ARM 18.10.324, 2016 MAR p. 1849, Eff. 10/15/16; AMD, 2020 MAR p. 2238, Eff. 12/12/20.