29 chapters · 1,673 sections in this title.
A.R.S. § 28-5923 Collection
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A. In an action for the collection of motor fuel taxes or interest or penalties imposed in connection with the taxes, an assessment by the director of the amount of the tax due or interest or penalties due this state is prima facie evidence of the claim of the state, and the burd…
A.R.S. § 28-5924 Hearing; rehearing
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A. A person aggrieved by an assessment, decision or order of the director under this chapter may make a written request for a hearing in the office of the director within thirty days after service of the notice to show cause why the assessment, decision or order is in error or to…
A.R.S. § 28-5925 Payment; distribution
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A. The supplier, as shown in the records of the terminal operator, who removes the taxable gallons shall precollect and remit on behalf of consumers and users to the department the taxes that are imposed by sections 28-5606 and 28-8344 and that are measured by the invoiced gallon…
A.R.S. § 28-5926 Transfer; state lake improvement fund; administrative expenses
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A. Except as provided in subsection B of this section, on a monthly basis, the director shall deposit, pursuant to sections 35-146 and 35-147, one and six-tenths of one per cent of motor vehicle fuel tax monies collected pursuant to section 28-5606 in the state lake improvement f…