Ariz. Rev. Stat. § 28-5728 – Use fuel tax credit

A. A person who files a report under this article is entitled to a credit against the use fuel tax imposed under article 1 of this chapter, in addition to any other credit provided by this article, if the person has done all of the following:
1. 1. Paid the use fuel tax imposed by article 1 of this chapter on use fuel purchased in this state.
2. 2. Consumed the use fuel outside this state.
3. 3. Paid a tax with respect to the use fuel in one or more other states or jurisdictions.
B. The amount of the use fuel tax credit provided by subsection A of this section for each gallon of use fuel that is purchased in this state and that is consumed outside this state is two cents.
C. To qualify for the credit under this section, the person shall submit any evidence required by the department. The director may authorize the person to submit the evidence required under this section with the report required by section 28-5732.