On May 24, 2013, about 0810 mountain daylight time, an Air Tractor, Inc., AT-301, N23647, was substantially damaged when it impacted an irrigation ditch during a forced landing following a total loss of engine power near Wheatland, Wyoming. The commercial pilot, the sole occupant in the airplane, was not injured. The owner was operating the airplane under the provisions of 14 Code of Federal Regulations Part 137. Visual meteorological conditions prevailed for the local aerial application flight, which had originated from Phifer Airfield, Wheatland, approximately 45 minutes before the accident. A flight plan had not been filed.

The pilot said that 2 days prior to the accident flight he topped off the left wing fuel tank. On the day of the accident, he visually verified the fuel quantity in both wing tanks and determined that there was 80 gallons of fuel onboard. The fuel gauges were indicating between ½ and ¾ fuel in each wing tank prior to engine start. The airplane's manufacturer stated that each wing was equipped with a 60-gallon fuel tank. The pilot stated that he had been experiencing an average fuel burn rate of 45 gallons per hour.

The pilot said that while applying applicant, approximately 45 minutes into the flight, he noticed that the fuel gauges were indicating a low fuel condition. He checked his flight time, and believing that he had started with a total of 1 hour 45 minutes of fuel, he continued to apply applicant. A short time later the low fuel pressure light illuminated, and soon thereafter, the engine stopped producing power. The pilot performed a forced landing straight ahead. During the landing roll, the main landing gear impacted an irrigation ditch, which separated a main structural piece in the fuselage.

Postaccident examination of the airplane by the pilot revealed about 1 gallon of fuel in each wing tank. The pilot stated that he identified no mechanical discrepancies to explain the loss of fuel during the flight. Additionally, he could find no fuel staining streaks or other indication of fuel leakage anywhere on the airplane.