Title 28, Transportation

A. A vendor shall not collect more than the use fuel tax imposed pursuant to section 28-5606, subsection B, paragraph 1 from a person who purchases use fuel for use in the propulsion of a light class motor vehicle on a highway in this state or for use in the propulsion of a use c…

A. In addition to all other taxes provided by law, a tax of $.18 per gallon is imposed on motor vehicle fuel possessed, used or consumed in this state. B. To partially compensate this state for the use of its highways: 1. A use fuel tax is imposed on use fuel used in the propulsi…

A. A person who is not licensed as a supplier and who imports motor fuel from a point outside this state to a point in this state shall pay both: 1. The tax at a department facility approved by the director before importing the fuel. 2. A twenty-five dollar administrative process…

A. An owner or operator of a motor vehicle, watercraft or aircraft who imports motor fuel into this state in the fuel tank or tanks of a motor vehicle, watercraft or aircraft in a quantity exceeding the capacity of the fuel tank or tanks of that vehicle, watercraft or aircraft ac…

A. Except for section 28-5607, subsection B, sections 28-5602, 28-5603, 28-5608, 28-5610, 28-5611, 28-5612, 28-5622, 28-5624 and 28-5923 and this section, this article does not apply to railroad common carriers that are not engaged in the business of a supplier for pecuniary gain…

A. The following are exempt from motor vehicle fuel and use fuel taxes imposed by section 28-5606 and aviation fuel taxes imposed by section 28-8344: 1. Motor fuel for which proof of export is available in the form of a terminal-issued destination state shipping paper or bill of …

A. Except as provided in subsection B of this section, on application to the director pursuant to this article and if section 28-5612 is complied with, a person who buys and uses motor vehicle fuel shall receive a refund in the amount of the tax if the person pays the tax on the …

A. A person who is seeking a refund and who is not licensed as a supplier, interstate user, restricted distributor or use fuel vendor shall: 1. File an application with the director within six months after the date of sale. 2. Submit proof satisfactory to the director of the foll…

A. A licensee who is seeking a refund shall apply pursuant to section 28-5612, except that a licensee shall file an application for refund within three years after the date of purchase or invoice of the motor fuel for which a refund is claimed. B. For the purposes of this section…

A. If a vendor pays the use fuel tax rate for use class motor vehicles on use fuel that is actually used in the propulsion of a light class motor vehicle on a highway in this state or that is actually used in the propulsion of a use class motor vehicle that is exempt pursuant to …

A. For the proper administration of this article and to prevent evasion of the use fuel tax, it is presumed, until the contrary is established by competent proof under rules and procedures the director adopts, that all use fuel received into any receptacle on a motor vehicle from…

With respect to light class motor vehicles, the director shall not: 1. Issue a refund for use fuel purchased in this state and consumed on the highways of another state. 2. Tax use fuel acquired in another state and consumed on the highways in this state.

A. A vendor of use fuel, the use of which is taxable under this article, who sells and delivers the use fuel into a fuel tank shall give the user a receipt for the use fuel. The receipt shall include the following: 1. The date of purchase. 2. The seller's name and address. 3. The…

A. On or before the twenty-seventh day of each month, a supplier shall file with the director a true and verified statement in a form prescribed by the director showing: 1. The total number of gallons of motor vehicle fuel or aviation fuel, blended, imported, exported or acquired…

A. Suppliers and restricted distributors shall maintain and keep records of motor vehicle fuel or aviation fuel received, acquired, used, sold and delivered in this state by the supplier or restricted distributor, the amount of tax paid as part of the purchase price, invoices, bi…

A. The director or a deputy, employee or agent authorized by the director may examine during usual business hours records, books, papers, storage tanks and any other equipment of a person pertaining to motor fuel imported, received, sold, shipped, delivered or used to either: 1. …

A. Except as otherwise provided in this subsection, if a supplier fails to submit the monthly report to the director on or before the twenty-seventh day of the month, fails to submit the data or information required under this article in the monthly report or fails to pay the amo…

If a person neglects or refuses to make and file a report as required by this article, or files an incorrect or fraudulent report, the director shall determine from information obtainable in the director's office or elsewhere the number of gallons of motor fuel with respect to wh…

A. Notwithstanding any other law, if a person intentionally purchases use fuel for use in a use class motor vehicle that is not exempt pursuant to section 28-5432 from the weight fee prescribed in section 28-5433 and the person pays the use fuel tax rate for a light class motor v…

A. An operator of a motor vehicle transporting motor fuel on a highway in this state shall carry documentation to accompany the shipment at all times while the shipment is being transported on the highways in this state. The director may inspect the documentation at any time. B. …

A. A person shall obtain a license and report pursuant to subsection D of this section as a restricted distributor of motor vehicle fuel from the director if all of the following apply: 1. The person transports for sale motor vehicle fuel to another county from the county that wa…

A. Except as provided in section 28-5607, a person who acts as a distributor and who possesses motor fuel on which fuel taxes have not been accrued or collected by a supplier shall be licensed as a supplier. B. It is unlawful for a person to engage in business in this state as a …

A. To obtain a license, a supplier shall file with the director an application under oath and in the form the director prescribes including: 1. The name under which the supplier will transact business in this state. 2. The location and address of the supplier's principal office o…

If an application for a license to transact business as a supplier in this state is filed by a person whose license has previously been cancelled for cause by the director or if the director is of the opinion that the application is not filed in good faith or that the application…

If the application is in proper form and has been accepted for filing, if the filing fee is paid and if the bond is accepted and approved, the director shall issue to the supplier a license to transact business as a supplier in this state, subject to cancellation as provided by l…

A. A license issued to a supplier under section 28-5629: 1. Is not assignable. 2. Is valid only for the supplier in whose name it is issued. 3. Shall be displayed conspicuously in the principal place of business of the supplier in this state. B. A licensee shall obtain a duplicat…

A. A supplier shall file a bond with the director on a form approved by the director with a surety company authorized by the Arizona corporation commission to transact business in this state as surety on the bond. The supplier shall be the principal obligor, and this state shall …

A. The director may immediately cancel the license of a supplier and notify the supplier in writing of the cancellation by certified mail, mailed to the last known address of the supplier appearing in the files of the department, if the supplier either: 1. Files a false report of…

If the license of a supplier is cancelled by the director pursuant to section 28-5633 and if the supplier has paid all taxes due and payable by the supplier as required by this article or section 28-8344 on the receipt, sale or use of motor vehicle fuel or aviation fuel and has p…

A. When a supplier ceases to engage in business as a supplier in this state and discontinues, sells or transfers the business: 1. The supplier shall notify the director in writing at least ten days before the discontinuance, sale or transfer takes effect. The notice shall give: (…

A. A licensed supplier may and a licensed permissive supplier shall make a blanket election with the department to treat all removals from all of its out-of-state terminals with a destination in this state as shown on the terminal-issued shipping paper or bill of lading as if the…

A. Each supplier who sells motor fuel shall precollect from and remit on behalf of the purchaser the motor vehicle fuel or use fuel tax imposed pursuant to this article or the aviation fuel tax imposed pursuant to section 28-8344. B. At the election of an eligible purchaser, the …

A. Each purchaser that desires to make an election under section 28-5637 shall present evidence to the department that either: 1. The applicant was a licensed distributor in good standing before January 1, 1998. 2. The applicant meets the financial responsibility and bonding requ…

A. In computing the amount of motor fuel tax due, the supplier is entitled to a credit against the tax payable in the amount of tax paid by the supplier that has become uncollectible from an eligible purchaser. B. The supplier shall provide notice to the department of a failure t…

Each supplier and permissive supplier that properly remits tax under this article may retain four-tenths of one per cent of the taxes imposed by this article and collected and remitted by that supplier in accordance with this article to cover the costs of administration imposed b…

A. A supplier and a terminal operator are entitled to rely for all purposes of this article on the representation by the transporter, the shipper or the agent of the shipper as to the intended state of destination. B. The shipper, importer, transporter, agent of the shipper and a…

A. A terminal operator is jointly and severally liable for the motor vehicle fuel or use fuel tax imposed pursuant to this article or the aviation fuel tax imposed pursuant to section 28-8344 if both of the following apply: 1. The position holder with respect to the motor vehicle…

A. A person shall not operate or maintain a motor vehicle on any highway in this state with use fuel contained in the fuel supply tank for the motor vehicle that contains dye as provided under section 28-5610, subsection A, paragraph 8. B. This section does not apply to: 1. Perso…

A. A notice stating "dyed diesel fuel, nontaxable use only, penalty for taxable use" shall be: 1. Provided by a terminal operator to any person who receives dyed diesel fuel at a terminal rack of that terminal operator. 2. Provided by a seller of dyed diesel fuel to its buyer if …

A. Except as provided in section 28-5649, a person shall not sell or hold for sale dyed diesel fuel for any use that the person knows or has reason to know is not a nontaxable use of the fuel. B. A person shall not use or hold for use any dyed diesel fuel for a use other than a n…

A. The department, or its appointees, including federal government employees or persons operating under contract with this state, on presenting appropriate credentials may conduct inspections and remove samples of fuel to determine coloration of diesel fuel, or to identify shippi…

A. A person may sell dyed diesel fuel for use in a federally exempt motor vehicle prescribed in subsection B of this section on the highways in this state if the purchaser of the dyed diesel fuel provides a written statement to the seller of the dyed diesel fuel and to the depart…

If the use fuel tax imposed pursuant to article 1 of this chapter is not precollected, the tax is due and payable by the fuel user.

A. To comply with the intermodal surface transportation efficiency act of 1991, the director may enter into a cooperative agreement with other jurisdictions for the administration of motor fuel taxes imposed by article 1 of this chapter or section 28-8344. An agreement is not eff…

Before registering a road tractor, truck tractor, truck having more than two axles or passenger carrying vehicle and before issuing a license pursuant to chapter 7 of this title, the registering or licensing official shall determine from the applicant whether or not a motor vehic…

A. Unless another classification is prescribed in this article, a person is guilty of a class 2 misdemeanor who: 1. Refuses to make a report required by this article. 2. Knowingly makes a false statement in a report or in connection with a claim for refund filed under this articl…