Title 28, Transportation

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…

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…

A. An interstate user shall file a written application for a credit or refund within three years after the date the original tax report was required to be filed. An interstate user shall not file an application for a credit or refund more than once in a calendar quarter, and an a…

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…