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Index Section
28-737.
High occupancy vehicle lanes; civil penalty; definition
28-872.
Removal of illegally stopped vehicles; liability for costs; hearing
28-981.
Vehicle equipment; safety requirement
28-1095.
Vehicle length; exceptions; permits; rules; definition
28-1108.
Vehicle towing; rules; contractual agreement for towing services; weight
exemption
28-1109.
Motor vehicle towing advisory council
28-2153.
Registration requirement; exceptions; assessment; violation; classification
28-5860.
Transaction privilege tax exemption
42-5062.
Transporting classification
42-5071.
Personal property rental classification
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28-737. High occupancy vehicle lanes; civil penalty; definition
A. Except as provided in section 28-2416 and subsections B and C of
this
section, a person shall not drive a vehicle carrying fewer than two
persons, including the driver, in a high occupancy vehicle lane at
any
time the use of the high occupancy vehicle lane is restricted to
vehicles carrying two or more persons, including the driver.
B. If the department receives approval from the federal government
allowing the use of high occupancy vehicle lanes by hybrid
vehicles, a
person may drive a hybrid vehicle with alternative fuel vehicle
special
plates, or an alternative fuel vehicle sticker, and a hybrid
vehicle
sticker issued pursuant to section 28-2416 in high occupancy
vehicle
lanes at any time, regardless of occupancy level, without penalty.
C. During the performance of
a tow truck operator's duties, a tow truck
operator may drive a tow
truck in a high occupancy vehicle lane,
regardless of occupancy
level, without penalty.
D. A person who violates subsection A of this section is subject to
a
civil penalty of two hundred dollars.
E. Notwithstanding section 28-1554, one hundred dollars of each
civil
penalty collected pursuant to subsection D of this section shall be
deposited in the state general fund.
F. For the purposes of this section, "hybrid vehicle"
means a
factory-manufactured vehicle that satisfies all of the following:
1. Combines two or more power train technologies to produce a
vehicle
with significantly lower fuel consumption than the average of its
class.
2. Exhibits the storage of kinetic energy by use of regenerative
braking
and batteries or capacitors, and the stored energy is used to
assist or
provide full acceleration of the vehicle.
3. Allows a portion of the energy to be supplied from an internal
combustion engine or fuel cell for vehicle acceleration and to
store
electrical energy on board.
4. Obtains all energy required to operate from storage fuel tanks
placed
on board the vehicle.
5. Has been approved by the United States environmental protection
agency as meeting, at a minimum, the United States environmental
protection agency ultralow emission vehicle standard pursuant to 40
Code
of Federal Regulations section 88.104-94.
28-872. Removal of illegally stopped vehicles; liability for
costs; hearing
A. If a police officer finds a vehicle standing on a highway in
violation of section 28-871 the officer may move the vehicle or
require
the driver or other person in charge of the vehicle to move the
vehicle
to a position off the paved or main traveled part of the highway.
B. A police officer may remove or cause to be removed to a place of
safety an unattended vehicle that is illegally left standing on a
highway, bridge or causeway or in a tunnel in a position or under
circumstances that obstruct the normal movement of traffic.
C. A police officer may remove or cause the removal of a vehicle to
the
nearest garage or other place of safety as follows:
1. If a report has been made that the vehicle has been stolen or
taken
without the consent of its owner.
2. If the person or persons in charge of the vehicle are unable to
provide for its custody or removal.
3. If the person driving or in control of the vehicle is arrested
for an
alleged offense for which the officer is required by law to take
the
person arrested before a proper magistrate without unnecessary
delay.
4. If the vehicle is left unattended for more than four hours on
the
right-of-way of a freeway that has full control of access and no
crossings at grade.
5. Within the boundaries of a city, if the vehicle is left
unattended
for more than two hours on the right-of-way of a freeway that has
full
control of access and no crossings at grade.
D. Except as provided in subsection E of this section:
1. The public agency employing an officer who removes or causes the
removal of a vehicle under this section is not liable for the cost
of
towing or storing the vehicle if the officer acts under color of
the
officer's lawful authority.
2. Before release of the
vehicle by the towing service, the owner or the
owner's agent of a vehicle
that is removed or caused to be removed under
this article shall pay or
make satisfactory arrangements to pay for any
reasonable towing and
storage costs incurred in towing or storing the
vehicle.
E. If a tow truck operator
is required in writing by a public agency to
tow or store a vehicle that
is required as evidence in a criminal action
or for future criminal
investigation by the public agency, the public
agency is liable for the
towing and storage costs of the vehicle.
F. If a police officer removes or causes the removal of a vehicle as
permitted by this section, the public agency employing the officer
shall
provide the registered owner of the vehicle or the registered
owner's
agent with the opportunity for a post-storage hearing to determine
the
validity of the removal. This hearing shall be conducted within
forty-eight hours after a request, excluding weekends and holidays.
The
public agency employing the officer may authorize its own officer
or
employee to conduct the hearing if the hearing officer is not the
same
person who removed or caused the removal of the vehicle. The public
agency employing the officer who removes or causes the removal of
the
vehicle is responsible for the costs incurred for towing and
storage if
it is determined at the hearing that probable cause for the removal
cannot be established.
28-981. Vehicle equipment; safety requirement
A person shall not drive or move on a highway a motor vehicle, tow
truck, trailer, semitrailer or pole trailer or any combination of a
motor vehicle, tow
truck, trailer, semitrailer or pole trailer unless:
1. The equipment on the vehicle is in good working order and
adjustment
as required in this chapter.
2. The vehicle is in a safe mechanical condition that does not
endanger
the driver or other occupant or a person on the highway.
28-1095. Vehicle length; exceptions; permits; rules; definition
A. A vehicle, including any load on the vehicle, shall not exceed a
length of forty feet extreme overall dimension, including front and
rear
bumpers. This subsection does not apply to any of the following:
1. A semitrailer when used in combination with a truck tractor.
2. A truck that is equipped with a conveyor bed, that is used
solely as
a fiber and forage module mover and that does not exceed forty-eight
feet in length.
3. An articulated bus or articulated trolley coach that does not
exceed
a length of sixty feet.
4. A bus that is not articulated and that does not exceed a length
of
forty-five feet.
5. A recreational vehicle if used in combination with two units and
if
the combination does not exceed sixty-five feet in length.
6. A recreational vehicle as defined in section 41-2142, paragraph
30,
subdivision (b) that does not exceed a length of forty-five feet.
B. A vehicle transporter may draw only one semitrailer. A
combination of
vehicles, excluding a vehicle transporter and the semitrailer it
draws,
that is coupled together shall not consist of more than two units,
except that a truck or truck tractor and semitrailer may draw
either one
trailer or a forklift.
C. The following restrictions apply:
1. The length of a semitrailer operating in a truck
tractor-semitrailer
combination or a truck tractor-semitrailer-forklift combination
shall
not exceed fifty-seven feet six inches.
2. The length of a semitrailer or trailer operating in a truck
tractor-semitrailer-trailer combination shall not exceed
twenty-eight
feet six inches.
3. The length of a trailer operating in a truck-trailer combination
shall not exceed twenty-eight feet six inches.
4. If the length of a semitrailer is more than fifty-three feet,
the
overall length of a truck tractor-semitrailer combination shall not
exceed sixty-five feet on all highways, except for the national
intercity truck route network designated by the United States
secretary
of transportation as required by the surface transportation
assistance
act of 1982 or on a system of highways that is designated by a
local
authority. In designating the streets, the local authority shall
consider any reasonable restriction including such safety
restrictions
as structural hazards and street width and any other safety factors
identified by the local authority as a hazard to the motoring
public.
5. A vehicle transporter and the semitrailer it draws shall not
exceed a
length of seventy-five feet.
D. Subsection B and
subsection C, paragraphs 1 through 4 of this section
do not apply to damaged,
disabled or abandoned vehicles or combinations
of vehicles while being
towed by a tow truck in compliance with section
28-1108.
E. Notwithstanding subsections B and C of this section, extensions
of
not more than three feet beyond the foremost part and six feet
beyond
the rear bed or body of a vehicle or combination of vehicles used
to
transport manufactured vehicles or fiber and forage shall not be
included in measuring the length of the vehicle or combination of
vehicles when loaded.
F. Pursuant to a permit issued pursuant to section 28-1103, a truck
or a
truck tractor and semitrailer may draw not more than two trailers
or
semitrailers. The department shall adopt rules governing the
movement
and safety of a combination of vehicles under this subsection and
authorizing the issuance in advance of prepaid permits. The rules
shall
include the adoption of minimum speeds on grades, lighting,
signing,
identification and braking requirements and any other rules the
department deems necessary. The permit issued pursuant to this
subsection is limited to the following highways:
1. An interstate highway that connects with two states if both
states
allow two trailers or semitrailers and if the interstate highway
does
not exceed forty miles between the connecting states.
2. Portions of an alternate state route that are located within
four
miles of and extend to the border of this state and an adjacent
state
that allows two trailers or semitrailers.
3. A state route that extends at least ten miles through an Indian
reservation, that does not cross the Colorado river and that is
located
within twenty miles of and extends to the border of this state and
an
adjacent state that allows two trailers or semitrailers.
G. Notwithstanding subsections B and C of this section:
1. A motor vehicle may draw one single axle tow dolly on which a
motor
vehicle may be transported. A person shall secure the raised end of
any
motor vehicle being transported pursuant to this paragraph to the
tow
dolly by two separate chains, cables or equivalent devices adequate
to
prevent shifting or separation of the drawn vehicle and the tow
dolly.
As used in this paragraph, "single axle tow dolly" means
a vehicle drawn
by a motor vehicle and designed and used exclusively to transport
another motor vehicle by which the front or rear wheels of the
drawn
motor vehicle are mounted on the tow dolly while the other wheels
of the
drawn motor vehicle remain in contact with the ground.
2. A truck or a truck tractor may draw a trailer or semitrailer
that
does not exceed a length of fifty-seven feet only on an interstate
highway or on a highway that is within ten miles of an interstate
highway if the trailer or semitrailer is manufactured in this state
and
is traveling with or without a load from its place of manufacture
to be
delivered for use outside this state.
3. A recreational vehicle may pull two units if all of the
following
conditions are met:
(a) The middle unit is equipped with a fifth wheel and brakes and
has a
weight equal to or greater than the rear unit.
(b) If the rear unit has a gross weight of three thousand pounds or
more, it is equipped with brakes.
(c) The total combined gross weight of the towed units does not
exceed
the manufacturer's stated gross vehicle weight of the towing unit.
H. For purposes of this section, "recreational vehicle"
means a motor
vehicle that is designed and customarily used for private pleasure,
including vehicles commonly called motor homes, pickup trucks with
campers and pickup trucks with a fifth wheel trailing device.
28-1108. Vehicle towing; rules; contractual agreement for towing
services; weight
exemption
A. If a vehicle is towing another vehicle, the drawbar or other
connection shall be of sufficient strength to pull all weight towed
by
the vehicle and the drawbar or other connection shall not exceed
fifteen
feet from one vehicle to the other, except the connection between
any
two vehicles transporting poles, pipe, machinery or other objects
of a
structural nature that cannot readily be dismembered.
B. If a vehicle is towing another vehicle and the connection
consists of
a chain, rope or cable, a white flag or cloth at least twelve
inches
square shall be displayed on the connection.
C. The director of the
department of public safety shall adopt and
enforce rules that are not
inconsistent with this chapter to govern the
design and operation of all
tow trucks.
D. A person may not operate
a tow truck for the purpose of towing
vehicles without first
registering with the director of the department
of public safety and
obtaining a permit pursuant to the rules that
govern tow trucks and that
are adopted by the department of public safety.
E. The director of the
department of public safety or a county, city or
town may enter into a
contractual agreement with a towing firm or firms
for towing or storage services,
or both. The contractual agreement shall
comply with this section and
all rules adopted under this section.
Contracts shall be awarded
on the basis of competitive bidding. The
director of the department
of public safety or a county, city or town
shall reserve the right to
reject all bids. If only one bid is received,
the director of the
department of public safety or a county, city or
town may reject the bid and
negotiate a contract without bidding if the
negotiated contract is at a
price lower than the bid price under the
terms and conditions
specified in the call for bids.
F. The total weight of a tow
truck and the towed vehicle is exempt from
the maximum total gross
weight load allowed under section 28-1100 if a
damaged, disabled or
abandoned vehicle or vehicle combination is towed.
28-1109. Motor vehicle towing advisory council
A. The motor vehicle towing advisory council is established
consisting
of the following thirteen members:
1. The director of the department of public safety or the director's
designee.
2. The director of the department of transportation or the
director's
designee.
3. Three members of the public who do not have a financial interest
in
any towing business and who are appointed by the governor.
4. Six members who are registered with the department of public
safety
to operate a towing and storage business in this state and who are
appointed by the governor. Under this paragraph, the governor shall
not
appoint more than two persons from the same towing and storage
organization or association to serve as members concurrently or
more
than two persons from any one county to serve as members
concurrently.
The members representing the towing and storage businesses shall be
appointed as follows:
(a) Two members who represent the interest and concerns of towing
businesses that operate at least one but not more than five
articles of
towing equipment.
(b) Two members who represent the interest and concerns of towing
businesses that operate at least six but not more than twelve
articles
of towing equipment.
(c) Two members who represent the interest and concerns of towing
businesses that operate more than twelve articles of towing
equipment.
5. One member who represents a law enforcement agency of an incorporated
city or town, who has experience in dealing with towing and storage
services and who is appointed by the governor. This member shall
represent a law enforcement agency of an incorporated city or town
that
is not located in the same county that is represented by the member
appointed pursuant to paragraph 6 of this subsection.
6. One member who represents a law enforcement agency of a county,
who
has experience in dealing with towing and storage services and who
is
appointed by the governor.
B. The members appointed pursuant to subsection A, paragraphs 3
through
6 serve staggered terms of three years unless a member vacates the
position. Appointment to fill a vacancy resulting other than from
expiration of a term is for the unexpired term only.
C. The advisory council shall:
1. Meet at least four times in each calendar year.
2. Select from its members a person to serve as chairman.
3. Advise and assist the department of public safety concerning
matters
related to rules governing the design and operation of all tow
trucks in
this state.
4. Advise and assist the department of public safety in resolving
complaints from consumers and tow truck operators. The department
of
public safety shall provide quarterly to the advisory council
information related to the complaints including the number, nature
and
disposition of the complaints.
5. Establish a mailing list that includes any person who expresses
interest in the advisory council's activities. The advisory council
shall provide the list to the department of public safety, and the
department of public safety shall send notice by first class mail
to
each person on the list at least fifteen days before the date on
which a
meeting of the advisory council is scheduled to be held.
6. Submit a report with its findings and recommendations on or
before
December 1 of each year to the governor, the president of the
senate and
the speaker of the house of representatives.
D. The department of public safety shall provide staff to support the
towing advisory council.
E. Members of the advisory council are not eligible to receive
compensation or reimbursement for expenses.
28-2153. Registration requirement; exceptions; assessment;
violation;
classification
A. A person shall not operate, move or leave standing on a highway
a
motor vehicle, trailer or semitrailer unless the motor vehicle,
trailer
or semitrailer has been registered with the department for the
current
registration year or is properly registered for the current
registration
year by the state or country of which the owner or lessee is a
resident.
B. A resident shall not operate, move or leave standing on a
highway a
motor vehicle, trailer or semitrailer that is:
1. Owned by a nonresident and that is primarily under the control
of a
resident of this state for more than seven months unless the motor
vehicle, trailer or semitrailer has been registered with the
department
for the current registration year.
2. Leased by the resident for more than twenty-nine days unless the
motor vehicle, trailer or semitrailer has been registered with the
department for the current registration year.
C. This section applies to a trailer or semitrailer without motive
power
unless the vehicle is disabled or is being towed as an abandoned
vehicle
at the direction of a law enforcement agency.
D. This section does not
apply to:
1. A farm tractor.
2. A trailer used solely in the operation of a farm for
transporting the
unprocessed fiber or forage products of a farm or any implement of
husbandry designed primarily for or used in agricultural operations
and
only incidentally operated or moved on a highway.
3. A road roller or road machinery, including a power sweeper, that
is
temporarily operating or moved on the highway.
4. An owner permitted to operate a vehicle under special provisions
relating to lienholders, manufacturers, dealers and nonresidents.
5. Motorized or nonmotorized equipment designed primarily for and
used
in mining operations and only incidentally operated or moved on a
highway.
6. A motor vehicle that is
being towed by a tow truck that has been
registered and for which a
permit has been obtained pursuant to section
28-1108.
7. A golf cart used in the operation of a golf course or only
incidentally operated or moved on a highway.
8. Wheeled equipment. For the purposes of this paragraph,
"wheeled
equipment" means:
(a) A compressor.
(b) A forklift.
(c) A portable cement mixer.
(d) A single axle tow dolly as defined in section 28-1095.
(e) A tar pot.
(f) A water trailer used for watering livestock or for agricultural
or
domestic purposes.
(g) A welder.
(h) Any other similar item designed and used primarily for
construction
or building trade purposes.
9. An all-terrain vehicle or an off-road recreational motor vehicle
operating on a dirt road that is located in an unincorporated area
of
this state. For the purposes of this paragraph, "dirt
road" means an
unpaved or ungraveled road that is not maintained by this state or
a
city, town or county of this state.
E. A person who owns or operates a trailer that is exempt from
registration pursuant to subsection D, paragraph 2 of this section
shall
notify the county assessor of the exemption, and the assessor shall
assess the trailer.
F. A person who violates subsection E of this section is guilty of
a
class 2 misdemeanor.
28-5431. Weight; definitions
In this article, unless the context otherwise requires:
1. "Declared gross weight" means the gross weight in
pounds ascribed to
a motor vehicle, trailer, semitrailer or vehicle combination by the
applicant for registration.
2. "Gross weight"
means the sum of the empty weight in pounds of a motor
vehicle combination plus the
weight in pounds of the maximum load to be
carried on the motor vehicle
combination at any one time, except that
for tow trucks, gross weight
means the sum of the empty weight in pounds
of the tow truck plus the
weight in pounds of operational supplies and
equipment.
3. "Vehicle combination" means a motor vehicle and the
trailers and
semitrailers that it tows.
28-5860. Transaction privilege tax exemption
A. Payment of the motor carrier fee by a motor carrier exempts the
motor
carrier from transaction privilege tax or any similar tax imposed
by any
taxing authority in this state.
B. Except as provided in this article, any other taxing authority
in
this state shall not impose a transaction privilege tax or any
similar
tax based on the gross proceeds of sales or gross income from sales
derived from any of the following:
1. A motor carrier's use on the public highways under section
42-5062,
subsection A, paragraph 1.
2. Leasing a motor vehicle under section 42-5071, subsection B,
paragraph 4.
42-5062. Transporting classification
A. The transporting classification is comprised of the business of
transporting for hire persons, freight or property by motor
vehicle,
railroads or aircraft from one point to another point in this
state. The
transporting classification
does not include:
1. Transporting for hire
persons, freight or property by motor carriers
subject to a fee prescribed
in title 28, chapter 16, article 4 or by
light motor vehicles subject
to a fee under title 28, chapter 15, article 4.
2. The business of transporting for hire persons traveling in air
commerce by aircraft if taxation of the business is preempted by
federal
law.
3. Ambulances or ambulance services provided under title 48 or
certified
pursuant to title 36, chapter 21.1 or provided by a city or town in
a
county with a population of less than one hundred fifty thousand
persons
as determined in the most recent United States decennial census.
4. Public transportation program services for the dial-a-ride
programs
and special needs transportation services.
5. Transporting freight or property for hire by a railroad
operating
exclusively in this state if the transportation comprises a portion
of a
single shipment of freight or property, involving more than one
railroad, either from a point in this state to a point outside this
state or from a point outside this state to a point in this state.
For
purposes of this paragraph, "a single shipment" means the
transportation
that begins at the point at which one of the railroads first takes
possession of the freight or property and continues until the point
at
which one of the railroads relinquishes possession of the freight
or
property to a party other than one of the railroads.
B. The tax base for the transporting classification is the gross
proceeds of sales or gross income derived from the business, except
that
the following shall be deducted from the tax base:
1. The gross proceeds of sales or gross income derived from
transporting
for hire persons, freight or property by a railroad pursuant to a
contract with another railroad that is also considered to be
engaged in
the businesses of transporting persons, freight or property for
hire if
the other railroad is liable for the tax on gross proceeds of sales
or
gross income attributable to the transportation.
2. The gross proceeds of sales or gross income derived from
business
activity that is properly included in any other business
classification
under this article and that is taxable to the person engaged in
that
classification, but the gross proceeds of sales or gross income to
be
deducted shall not exceed the consideration paid to the person
conducting the activity.
3. The gross proceeds of sales or gross income derived from a
business
activity that is arranged by the person who is subject to tax under
this
section and that is not taxable to the person conducting the
activity
due to an exclusion, exemption or deduction under this section or
section 42-5073, but the gross proceeds of sales or gross income to
be
deducted shall not exceed the consideration paid to the person
conducting the activity.
4. The gross proceeds of sales or gross income derived from
business
activity that is arranged by a person who is subject to tax under
this
section and that is taxable to another person under this section
who
conducts the activity, but the gross proceeds of sales or gross
income
to be deducted shall not exceed the consideration paid to the
person
conducting the activity.
42-5071. Personal property rental classification
A. The personal property rental classification is comprised of the
business of leasing or renting tangible personal property for a
consideration. The
tax does not apply to:
1. Leasing or renting films, tapes or slides used by theaters or
movies,
which are engaged in business under the amusement classification,
or
used by television stations or radio stations.
2. Activities engaged in by the Arizona exposition and state fair board
or county fair commissions in connection with events sponsored by
such
entities.
3. Leasing or renting tangible personal property by a parent
corporation
to a subsidiary corporation or by a subsidiary corporation to
another
subsidiary of the same parent corporation if taxes were paid under
this
chapter on the gross proceeds or gross income accruing from the
initial
sale of the tangible personal property. For the purposes of this
paragraph, "subsidiary" means a corporation of which at
least eighty per
cent of the voting shares are owned by the parent corporation.
4. Operating coin operated washing, drying and dry cleaning
machines or
coin operated car washing machines at establishments for the use of
such
machines.
5. Leasing or renting tangible personal property for incorporation
into
or comprising any part of a qualified environmental technology
facility
as described in section 41-1514.02. This paragraph shall apply for
ten
full consecutive calendar or fiscal years following the initial
lease or
rental by each qualified environmental technology manufacturer,
producer
or processor.
6. Leasing or renting aircraft, flight simulators or similar
training
equipment to students or staff by nonprofit, accredited educational
institutions that offer associate or baccalaureate degrees in
aviation
or aerospace related fields.
7. Leasing or renting photographs, transparencies or other creative
works used by this state on internet web sites, in magazines or in
other
publications that encourage tourism.
B. The tax base for the personal property rental classification is
the
gross proceeds of sales or gross income derived from the business,
but
the gross proceeds of sales or gross income derived from the
following
shall be deducted from the tax base:
1. Reimbursements by the lessee to the lessor of a motor vehicle
for
payments by the lessor of the applicable fees and taxes imposed by
sections 28-2003, 28-2352, 28-2402, 28-2481 and 28-5801, title 28,
chapter 15, article 2 and article IX, section 11, Constitution of
Arizona, to the extent such amounts are separately identified as
such
fees and taxes and are billed to the lessee.
2. Leases or rentals of tangible personal property which, if it had
been
purchased instead of leased or rented by the lessee, would have
been
exempt under:
(a) Section 42-5061, subsection A, paragraph 8, 9, 12, 13, 25, 29
or 50.
(b) Section 42-5061, subsection B, except that a lease or rental of
new
machinery or equipment is not exempt pursuant to section 42-5061,
subsection B, paragraph 13 if the lease is for less than two years.
(c) Section 42-5061, subsection J, paragraph 1.
(d) Section 42-5061, subsection N.
3. Motor vehicle fuel and use fuel that are subject to a tax
imposed
under title 28, chapter 16, article 1, sales of use fuel to a
holder of
a valid single trip use fuel tax permit issued under section
28-5739 and
sales of aviation fuel that are subject to the tax imposed under
section
28-8344.
4. Leasing or renting a motor
vehicle subject to and upon which the fee
has been paid under title
28, chapter 16, article 4.
C. Sales of tangible personal property to be leased or rented to a
person engaged in a business classified under the personal property
rental classification are deemed to be resale sales.
D. In computing the tax base, the gross proceeds of sales or gross
income from the lease or rental of a motor vehicle does not include
any
amount attributable to the car rental surcharge under section
28-5810 or
48-4234.
E. Until December 31, 1988, leasing or renting animals for
recreational
purposes is exempt from the tax imposed by this section. Beginning
January 1, 1989, the gross proceeds or gross income from leasing or
renting animals for recreational purposes is subject to taxation
under
this section. Tax liabilities, penalties and interest paid for
taxable
periods before January 1, 1989 shall not be refunded unless the
taxpayer
requesting the refund provides proof satisfactory to the department
that
the monies paid as taxes will be returned to the customer.