Title 28 — Transportation

If the director is required or permitted to disclose confidential information, the director may charge the person or agency requesting the information a fee for the reasonable cost of disclosure.

A. A disclosure of confidential information in violation of section 28-5935, 28-5936 or 28-5937 is a class 1 misdemeanor. B. A knowing disclosure of confidential information is a class 6 felony.

A. If a tax, fee, interest or penalty that the director or registering officer is required to collect is not paid by a taxpayer when due, the unpaid amount is a lien from the date the amount became due on all property and rights to property, whether real or personal, belonging to…

A. The director may perfect the lien imposed by section 28-5939 against the taxpayer's real property located in any county by recording a notice of lien in the form prescribed by subsection D of this section in the office of the county recorder. B. The director may perfect the li…

A. At any time, the director may release all or any portion of the property subject to the lien from the lien or subordinate the lien to other liens if the director determines that the taxes are sufficiently secured by a lien on other property of the taxpayer or that the release …

A. The amount required to be collected by the director with interest and penalties shall be satisfied first in any of the following cases: 1. If the person is insolvent. 2. If the person makes a voluntary assignment of the person's assets. 3. If the estate of the person in the ha…

A. If ownership of a motor vehicle that is subject to the lien provided by section 28-5939 is transferred by operation of law or otherwise, a certificate of registration or certificate of title with respect to that vehicle shall not be issued to the transferee or any other person…

If a person liable to pay any tax neglects or refuses to pay the tax, the director may collect the tax and other amounts sufficient to cover the expenses of the levy by levy on all property and rights to property belonging to the person, except property that is exempt under secti…

A. Levy may be made on the accrued salary or wages of any officer, employee or elected official of this state or its political subdivisions or any agency or instrumentality of this state or its political subdivisions by serving a notice of levy on the department of administration…

A. Except as otherwise provided in section 28-5945, subsection B, a levy extends only to property possessed and obligations existing at the time of the levy. B. In any case in which the director may levy on property or rights to property, the director may seize and sell the prope…

A. Except as otherwise provided in subsection B of this section, on demand of the director, a person in possession of or obligated with respect to property or rights to property subject to levy on which a levy has been made shall surrender the property or rights to property or di…

If a levy has been made or is about to be made on any property or any right to property, a person with custody or control of books or records containing evidence or statements relating to the property or right to property subject to levy shall exhibit the books or records to the …

A. Notwithstanding any other law, property or rights to property are not exempt from the levy provided in this article unless the property is specifically exempt pursuant to subsection B of this section. B. The following property is exempt from levy: 1. Wearing apparel and school…

A. The officer seizing property described in section 28-5949 shall appraise and set aside to the owner the amount of the property declared to be exempt. B. If the taxpayer objects at the time of the seizure to the valuation fixed by the officer making the seizure, the director sh…

A. Except as otherwise provided in this section, the notice of sale and the sale of property seized by the director under this article shall be conducted in the manner and the time provided in title 12, chapter 9, article 7, relating to the sale of property under execution. B. Re…

A. The director may release the levy on all or part of the property or rights to property levied on if the director determines the release will facilitate the collection of the liability. The release does not prevent a subsequent levy. B. If the director determines that property …

A. A person who is responsible for collecting the motor vehicle fuel tax imposed by section 28-5606 or the aviation fuel tax imposed by section 28-8344 shall make periodic payments of the underground storage tank tax imposed by title 49, chapter 6, article 2 to the director of th…

For the purposes of section 28-6001, the director of the department of transportation acts only as a collecting agent for the director of the department of environmental quality and assumes no responsibility for the underlying tax liability other than that described in this artic…

A. A person shall: 1. Make the payments to the director of the department of transportation that are required by section 28-6001 at the same time and in the same manner as the motor vehicle fuel tax. 2. Include a return form prescribed by the director of the department of environ…

A person who is required to make the periodic payments required by section 28-6001 may deduct from the required periodic payments an amount equal to the product obtained by multiplying the tax rate specified in section 49-1031, subsection A by the number of gallons of fuel that t…

If a person required to make payments under this article is the assignee of a refund claim assigned pursuant to section 49-1031, the refund shall be given by means of a credit taken on the return required to be filed under this article.

A. Section 28-5607, subsection B, sections 28-5602, 28-5603, 28-5619, 28-5620, 28-5621 and 28-5622 and article 5 of this chapter apply to the persons from whom the underground storage tank tax is collected pursuant to section 28-6001 so that the underground storage tank tax is ad…

A. A special underground storage tank tax clearing account is established consisting of monies received by the director under this article. B. On notice from the director, the state treasurer shall invest and divest monies in the account as provided by section 35-313, and monies …

A. By the twentieth day of each month, the director of the department of transportation shall distribute to the director of the department of environmental quality amounts collected and information from return forms received during the preceding calendar month. B. The director of…

In this article, unless the context otherwise requires: 1. "Air quality measures" means paving unpaved roads and procuring street sweepers to help meet the requirements of the clean air act as defined in section 49-401.01. 2. "Bond-related expenses" means: (a) Printing, publicati…

A. In a county with a population of three million or more persons, the officer collecting transportation excise tax monies pursuant to section 42-6105 or 42-6105.01 that are designated for deposit in the regional area road fund shall immediately transfer the monies to the state t…

A. The regional area road fund is divided into three separate accounts designated as the bond account, the construction account and the bond proceeds account. B. The state treasurer shall: 1. Account separately for each account. 2. Make transfers between accounts only as provided…

A. The state treasurer shall: 1. Hold monies in the bond account in trust for the owners of the bonds. 2. Pay monies in the bond account to the county, to paying agents or to the owners of the bonds directly in accordance with a resolution of the board authorizing the issuance of…

A. Except as provided in subsection B of this section, monies in the construction account of the regional area road fund shall be spent, pledged or accumulated for the purposes provided in section 28-6304, subsection C, paragraphs 4 and 5, including payment of interest on and rep…

A. Except as provided in subsection B of this section, monies from any account in the regional area road fund shall not be spent to promote or advocate a position, alternative or outcome of an election, to influence public opinion or to pay or contract for consultants or advisors…

A. The regional planning agency in the county shall establish a transportation policy committee consisting of the following members: 1. Eighteen members of the regional planning agency, including one member of the state transportation board who represents the county, one member o…

A. Beginning in 2010 and every fifth year thereafter, the auditor general shall conduct a performance audit, as defined in section 41-1278, of the plan and projects scheduled for funding during the next five years. B. With respect to light rail systems, the audit shall consider t…

In this article, unless the context otherwise requires: 1. "Enhancement" means an addition that exceeds generally accepted engineering or design standards for the specific type of facility. 2. "Plan" means the comprehensive, performance-based, multimodal and coordinated regional …

B. The plan shall allocate revenue collected under section 42-6105.01 as follows: 1. In the regional area road fund established by section 28-6302 for freeways and other routes in the state highway system, including capital expense and maintenance. 2. In the regional area road fu…

1. Document all revenue sources, including fares and funding generated from section 42-6105.01. 2. Determine a farebox recovery ratio calculated by the percentage of operating expenses paid for by fares as a measure of cost efficiency. 3. Detail the farebox recovery ratio for the…

A. In a county with a population of five hundred thousand persons or less, the officer collecting transportation excise tax monies pursuant to section 42-6107 shall immediately transfer the monies to the state treasurer. The state treasurer shall deposit the monies in a fund desi…

A. Each month the state treasurer shall distribute the monies in the county's regional area road fund to the individual county and to the individual cities and towns in the county in the manner that is determined by the board of supervisors before the election and that is describ…

In this article, unless the context otherwise requires or except as otherwise provided by statute, "highway user revenues" means all monies received in this state from licenses, taxes, penalties, interest and fees authorized by the following: 1. Chapters 2, 7, 8 and 15 of this ti…

A. The director shall file with the secretary of state a permanent record that contains a list of all highway user revenues collected, received or retained in this state in the fiscal year ending June 30, 1970. The list shall separately identify all sources of highway user revenu…

In this article, unless the context otherwise requires: 1. "Arterial street or highway" means a street or highway used primarily for through traffic in such manner that vehicular traffic from intersecting streets and highways is required by law to stop or yield before entering or…

A. Except as provided by section 42-5033.01, the population as shown by the decennial census as certified by the United States bureau of the census shall be used as the basis for the apportionment of monies pursuant to this article on July 1 in the year after the decennial census…

A. The officer collecting all highway user revenues, as defined in section 28-6501 and in article IX, section 14, Constitution of Arizona, and all fees, penalties and fines collected under sections 28-1101, 28-1103, 28-1105 and 28-1521 shall transfer the revenues to the departmen…

No later than June 15 of each fiscal year, the department shall allocate and transfer one million dollars from revenues of the Arizona highway user revenue fund to the economic strength project fund established by section 28-7282.

For each fiscal year, the department of transportation shall allocate and transfer monies in the Arizona highway user revenue fund to the department of public safety for funding a portion of highway patrol costs in eight installments in each of the first eight months of a fiscal …

A. Each fiscal year the department shall allocate and the state treasurer shall distribute revenues of the Arizona highway user revenue fund remaining after the distribution provided in sections 28-6534 and 28-6537 as follows: 1. To the state highway fund, fifty and one-half perc…

Each month the state treasurer shall distribute all revenues credited to the Arizona highway user revenue fund pursuant to the proportions prescribed in section 28-6538, subsection A as follows: 1. Revenues allocated to the counties shall be further distributed to each individual…

The percentages, proportions, allocations and distributions prescribed by this article are subject to the following limitations: 1. If the total highway user revenues derived and credited to the Arizona highway user revenue fund equal or exceed the total highway user revenues der…

A. If the department determines that any of the amounts allocated and distributed as provided in this chapter during the preceding twenty-four months are incorrect, the department shall adjust future monthly allocations to correct any overages or shortages as provided in this sec…

Upon notice from the director, the state treasurer shall invest and divest monies in the Arizona highway user revenue fund in obligations issued or guaranteed by the United States or any of the senior debt of its agencies, sponsored agencies, corporations, sponsored corporations …

A. The board of supervisors may establish, alter or abandon a highway in the county and other legal subdivisions and acquire real property for these purposes by purchase, donation, dedication, condemnation or other lawful means. B. A highway in the county or any other legal subdi…