Request for Refund or Waiver of Pinal County Transportation Excise Tax

Use this form to request a refund or waiver of the Pinal County transportation excise tax invalidated by the Arizona Supreme Court in Vangilder v. Arizona Department of Revenue, 252 Ariz. 481 (2022). Note that only businesses that reported and paid the tax for the applicable tax periods from April 2018 through March 2022 are eligible to submit this form. See instructions for additional details.

All requests must be received on or before April 9, 2026.