Motor Fuel Taxes | Midpage

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Arizona Revised Statutes

Article 1

Motor Fuel Taxes

28-5601Definitions 28-5602Enforcement 28-5603Motor fuel testing 28-5604Reward for detecting violations 28-5605Use fuel tax collection; fuel dispenser labels; civil penalty 28-5606Imposition of motor fuel taxes 28-5607Fuel imported by other than licensed supplier; payment of tax; fee; import limitation 28-5608Fuel imported in fuel tanks; violation; classification 28-5609Railroad common carrier exemption; exception; report 28-5610Exemptions 28-5611Refunds; motor vehicle fuel 28-5612Refund procedure; violation 28-5613Licensee refunds; definition 28-5614Refunds; use fuel 28-5615Presumption of use 28-5616Light class motor vehicles 28-5617Vendors; receipt 28-5618Report requirements 28-5619Records required; violation; classification 28-5620Records and equipment inspections; hearings; use restrictions; violation; costs 28-5621Failure to report or pay tax; penalties; interest; transmittal date 28-5622Tax estimate 28-5623Civil penalty; use fuel purchaser; vendor refund; financial penalty prohibited; subsequent violations 28-5624Transportation of fuel by motor vehicle; documentation; violation; penalties 28-5625Restricted distributor licenses; reports; violation; classification 28-5626Suppliers; vendors; licenses required 28-5627License application 28-5628Refusal to issue license 28-5629License issued 28-5630License; assignability; display; duplicates 28-5631Bonds; amount; failure of security 28-5633License cancellation 28-5634Bond cancellation 28-5635Discontinuance, sale or transfer of business; violation; classification 28-5636Supplier blanket election 28-5637Collection of fuel tax from purchaser; deferred remittance election 28-5638Deferred remittance election eligibility 28-5639Uncollectible tax credit 28-5640Collection allowance 28-5643Reliance on representations 28-5644Terminal operator; joint and several liability 28-5645Dyed diesel use; violation; classification 28-5646Dyed diesel notice 28-5647Dyed diesel; prohibited acts; joint and several liability 28-5648Inspection of fuel and shipping papers 28-5649Dyed diesel fuel; permissible highway use