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Arizona Revised Statutes (Last Updated: March 31, 2016) |
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Title 28. Transportation |
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Chapter 16. TAXES |
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Article 1. Motor Fuel Taxes |
| Sec 28-5601. Definitions |
| Sec 28-5602. Enforcement |
| Sec 28-5602. Enforcement |
| Sec 28-5603. Motor fuel testing |
| Sec 28-5604. Reward for detecting violations |
| Sec 28-5605. Use fuel tax collection; fuel dispenser labels; civil penalty |
| Sec 28-5605. Use fuel tax collection; fuel dispenser labels; civil penalty |
| Sec 28-5606. Imposition of motor fuel taxes |
| Sec 28-5607. Fuel imported by other than licensed supplier; payment of tax; fee; import limitation |
| Sec 28-5608. Fuel imported in fuel tanks; violation; classification |
| Sec 28-5609. Railroad common carrier exemption; exception; report |
| Sec 28-5610. Exemptions |
| Sec 28-5611. Refunds; motor vehicle fuel |
| Sec 28-5612. Refund procedure; violation |
| Sec 28-5613. Licensee refunds; definition |
| Sec 28-5614. Refunds; use fuel |
| Sec 28-5615. Presumption of use |
| Sec 28-5616. Light class motor vehicles |
| Sec 28-5617. Vendors; receipt |
| Sec 28-5618. Report requirements |
| Sec 28-5619. Records required; violation; classification |
| Sec 28-5620. Records and equipment inspections; hearings; use restrictions; violation; costs |
| Sec 28-5621. Failure to report or pay tax; penalties; interest; transmittal date |
| Sec 28-5622. Tax estimate |
| Sec 28-5623. Civil penalty; use fuel purchaser; vendor refund; financial penalty prohibited; subsequent violations |
| Sec 28-5624. Transportation of fuel by motor vehicle; documentation; violation; penalties |
| Sec 28-5625. Restricted distributor licenses; reports; violation; classification |
| Sec 28-5626. Suppliers; vendors; licenses required |
| Sec 28-5627. License application |
| Sec 28-5628. Refusal to issue license |
| Sec 28-5629. License issued |
| Sec 28-5630. License; assignability; display; duplicates |
| Sec 28-5631. Bonds; amount; failure of security |
| Sec 28-5633. License cancellation |
| Sec 28-5634. Bond cancellation |
| Sec 28-5635. Discontinuance, sale or transfer of business; violation; classification |
| Sec 28-5636. Supplier blanket election |
| Sec 28-5637. Collection of fuel tax from purchaser; deferred remittance election |
| Sec 28-5638. Deferred remittance election eligibility |
| Sec 28-5639. Uncollectible tax credit |
| Sec 28-5640. Collection allowance |
| Sec 28-5643. Reliance on representations |
| Sec 28-5644. Terminal operator; joint and several liability |
| Sec 28-5645. Dyed diesel use; violation; classification |
| Sec 28-5646. Dyed diesel notice |
| Sec 28-5647. Dyed diesel; prohibited acts; joint and several liability |
| Sec 28-5648. Inspection of fuel and shipping papers |
| Sec 28-5649. Dyed diesel; permissible highway use |