(1) In cases where gasoline, special fuel, or aviation fuel is placed into a storage tank or similar facility and the gasoline, special fuel, or aviation fuel is lost as a result of a leak in either the tank, the line, or the pump connected to the tank or facility, the department of transportation is under no obligation to refund the tax if a taxpayer fails:

(a) to immediately notify the department of the loss; or

(b) to comply strictly with the procedures provided in ARM 18.9.311; or

(c) to take the necessary precautions to repair the leak and to attempt to minimize the loss.

(2) The distributor may not claim a refund for the petroleum cleanup fee.