Title 28 — Transportation

A. An intrastate user of use fuel on which the tax imposed by article 1 of this chapter has not been paid shall submit a remittance payable for the amount of the tax that is imposed by article 1 of this chapter, that is due and that is computed by multiplying the number of gallon…

A. If the director is not satisfied with a report filed or the amount of use fuel tax paid by a licensee, the director may make an additional assessment of use fuel taxes due from the licensee based on any information available to the director. B. The director shall give written …

A. Except in the case of a fraudulent report or failure to make a report, a notice of additional use fuel tax proposed to be assessed shall be served on the licensee within four years after the alleged erroneous report was filed. B. If a licensee fails or refuses to provide recor…

A. If a person fails, neglects or refuses to make a report required by this article, the director shall make an estimate for the month for which the licensee failed to make the report based on any information available to the director. B. The director shall give the person writte…

B. The director shall: 1. Pay a refund from current use fuel tax receipts. 2. Deduct a refund from the monthly use fuel tax receipts before the deposit pursuant to section 28-5730. C. If the director does not issue a refund within sixty days after a complete application for refun…

If an amount has been illegally or erroneously assessed against a licensee, the director shall cancel that amount on the director's records if a written claim for the amount is made within three years after the illegal or erroneous assessment is made.

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. Paid the use fuel tax imposed by a…

A. The director shall deposit, pursuant to sections 35-146 and 35-147, the use fuel taxes in the Arizona highway user revenue fund. B. The director shall deposit, pursuant to sections 35-146 and 35-147, all fees imposed by this article and received by the director in the Arizona …

A. A licensee under this article shall make records as prescribed and in the manner required by the director as reasonably necessary to substantiate reports required by this article. A licensee shall retain those records at least until the later of the following: 1. Three years a…

A. The reporting period for a person who is an interstate user is a calendar quarter. On or before the last day of the month after the close of the reporting period an interstate user shall file with the director a report stating the amount of use fuel used during the reporting p…

A. Except as provided in section 28-5739, it is unlawful for a person to act as an interstate user without being licensed as an interstate user. Unless otherwise specified, a person who violates this subsection is subject to the penalties prescribed in section 28-5921. B. A perso…

A. An applicant for a license required by this article shall file with the director or authorized third party both: 1. An application that: (a) Is in the form and submitted in the manner that the director prescribes. (b) States the name and address of the applicant and other info…

A. The director may require an interstate user or applicant to post a surety or cash bond if one or more of the following apply: 1. The interstate user fails to file tax reports timely or to remit taxes timely. 2. The director determines that the interests of this state or member…

A. On written request to the director, a surety on a bond furnished by a licensee pursuant to this article shall be discharged from any liability to the state accruing on the bond after the last day of the month that includes the sixtieth day after the date of filing the request …

The director or authorized third party may deny a license if the application: 1. Is filed by a person whose license at any time before application has been revoked for cause by the director. 2. Contains a misrepresentation, misstatement or omission of material information require…

A. If a use class motor vehicle is propelled by use fuel and is operated in this state in the course of interstate traffic, the department may issue, in lieu of an interstate user license, a special single trip use fuel tax permit authorizing operation of the vehicle for a single…

A. The director or authorized third party shall issue a license to an applicant if: 1. The application is in proper form and has been accepted for filing. 2. Any other conditions and requirements of this article have been met. B. A license is valid until cancelled, surrendered or…

A. A licensee who is an interstate user shall carry evidence of a valid license at all times in the cab of the vehicles operated by the licensee. B. The operator of a motor vehicle shall display evidence of a valid license to the director, the director's authorized agents or any …

A. If a person ceases to be a licensee by reason of discontinuance, sale or transfer of the person's business at any location: 1. The person shall: (a) Notify the director in writing at the time the discontinuance, sale or transfer takes effect. (b) Give the director the date of …

A. The director may revoke the license of a person who refuses or neglects to comply with any provision of this article or any rule adopted pursuant to this article. B. Before revoking the license, the director shall send notice by certified mail to the licensee at the licensee's…

A. At the time of application for and before registration each year of a vehicle, the registering officer shall collect the vehicle license tax imposed by article IX, section 11, Constitution of Arizona. On the taxpayer's vehicle license tax bill, the registering officer shall pr…

A. Notwithstanding sections 28-2003 and 28-5801, the registering officer shall not collect a vehicle license tax or registration fee from: 1. A veteran residing in this state for a vehicle or any replacement of the vehicle acquired by financial aid from the United States departme…

A. Notwithstanding section 28-5801, the registering officer shall not collect a vehicle license tax for a vehicle owned by a resident who is a recipient of public monies as an individual with a disability under title 16 of the social security act. B. A resident claiming the exemp…

A. Notwithstanding sections 28-2003 and 28-5801, beginning January 1, 2016, the registering officer may not collect a vehicle license tax or registration fee for a vehicle owned by a surviving spouse or a surviving dependent of a deceased first responder who was killed in the lin…

A. A separate classification of motor vehicles is established for purposes of taxation pursuant to article IX, section 11, Constitution of Arizona, that consists of privately owned motor vehicles that are exclusively operated as school buses. B. Notwithstanding section 28-5801, t…

A. A separate classification of motor vehicles is established for purposes of taxation pursuant to article IX, section 11, Constitution of Arizona, that consists of motor vehicles that are powered by alternative fuel and for which the department issues an alternative fuel vehicle…

A. A separate classification of motor vehicles is established for purposes of taxation pursuant to article IX, section 11, Constitution of Arizona, that consists of privately owned motor vehicles that are used solely for the purpose of providing ambulance or fire fighting service…

A. The director shall initially register a vehicle with a registration expiration of twelve months from the last day of the month in which the vehicle was initially purchased. B. The director may register or reregister a vehicle for less than twelve months and prorate the annual …

A. Except as provided in subsection D of this section, the director shall distribute monies collected by the director pursuant to section 28-5801, except monies deposited in the state general fund, on the first and fifteenth calendar day of each month as follows: 1. On the first …

At any time the department of administration may examine the books and records of a county assessor or county treasurer pertaining to the collection and distribution of monies collected pursuant to section 28-5801.

A. A person engaged in the business of renting motor vehicles without drivers shall collect, at the time the rental vehicle is rented, a five percent surcharge on each rental contract that is for a period of one hundred eighty days or less. A motor vehicle that is owned by a gove…

A. Notwithstanding sections 28-2003 and 28-5801, an Arizona resident who is a member of the United States armed forces, including a member of a national guard or reserve unit, and who is deployed or has valid orders and is within thirty days of deployment in support of a worldwid…

B. An adjustment to the amount distributed shall not be initiated pursuant to this section more than twenty-four months after the original distribution. C. The director shall adjust the distributions as follows: 1. In the case of overages, the director shall reduce the subsequent…

In this article, unless the context otherwise requires: 1. "Declared gross weight" has the same meaning prescribed in section 28-5431. If a declaration has not been made, declared gross weight means gross weight. 2. "Gross weight" has the same meaning prescribed in section 28-543…

Except as otherwise provided in this article, there is imposed against each motor vehicle a motor carrier fee for the use of the public highways for highway and street purposes as provided in article IX, section 14, Constitution of Arizona.

A. The fee imposed by section 28-5852 does not apply to either: 1. A school bus. 2. A motor vehicle that is used in the production of: (a) Motion pictures, including films to be shown in theaters and on television. (b) Industrial, training and educational films. (c) Commercials f…

A. The director shall determine the annual motor carrier fee owed for each motor vehicle registered in this state pursuant to the following table: Vehicle weight Fee 12,001 - 14,000 $ 64.00 14,001 - 16,000 73.00 16,001 - 18,000 82.00 18,001 - 20,000 91.00 20,001 - 22,000 101.00 2…

A. The director shall compute a reduced motor carrier fee that is seven-tenths of the full rate for a motor vehicle if: 1. The motor carrier has prequalified for the reduced motor carrier fee with the department before registration of each motor vehicle by applying for the reduce…

A. The director shall compute a reduced motor carrier fee that is seven-tenths of the full rate for a motor vehicle that weighs more than twenty-six thousand pounds if all of the following apply: 1. The motor carrier has done both of the following: (a) Applied to the department f…

A. The director shall compute a reduced motor carrier fee that is seven-tenths of the full rate for a motor vehicle that is used only for transporting agricultural products if the motor carrier has done both of the following: 1. Applied to the department for reduced fee status. 2…

A. A motor carrier declaring an increased or decreased gross vehicle weight for a motor vehicle operated by the motor carrier pursuant to section 28-5435 establishes a new gross vehicle weight for motor carrier fee purposes. B. The effective date of the new weight for motor carri…

A. If the director determines that a motor carrier fee, penalty or interest has been overpaid, the director shall: 1. State that fact in the director's records. 2. Either credit the excess on any amount then due from the motor carrier or make a refund to the motor carrier or the …

Except as provided in section 28-5862, a person registering in this state or accorded proportional registration or registration reciprocity with this state for a motor vehicle shall comply with this article.

A nonresident motor carrier or nonresident person who operates a motor vehicle in this state may purchase a motor carrier fee trip permit for each trip in this state instead of paying the annual motor carrier fee prescribed by this article.

A. There is imposed against each motor vehicle for a single trip motor carrier fee trip permit a motor carrier fee of either: 1. $12 for fifty miles or less to be traveled on the highways of this state. 2. $48 for more than fifty miles to be traveled on the highways of this state…

A. The department may issue a special thirty day motor carrier fee permit for a motor vehicle if the vehicle is not in the commercial transportation business, is in this state for a limited period of time and will make limited use of this state's highways. B. The motor carrier fe…

A motor carrier who is aggrieved by an assessment, decision or order of the director pursuant to this article may request a hearing pursuant to section 28-5924.

A. Notwithstanding section 28-5854, subsection A, the annual motor carrier fee for a motor vehicle that weighs more than twenty-six thousand pounds and that: 1. Is driven less than two thousand miles each year is eighty dollars. 2. Is driven two thousand or more miles but less th…

A. A person is guilty of a class 4 felony if the person does any of the following: 1. Corruptly or by force or threats of force or injury either: (a) Attempts to intimidate, impede or injure an employee of the department acting in an official capacity. (b) Obstructs, impedes or a…

A. In the enforcement of this chapter, the director may: 1. Hold hearings. 2. Take testimony. 3. Issue subpoenas and compel attendance of witnesses for the purpose of taking testimony. 4. Conduct investigations the director deems necessary. 5. Prescribe the forms on which reports…