Article

Motor Fuel Taxes

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