§ 28-5702 – Use fuel tax payment if not precollected

28-5702. Use fuel tax payment if not precollected 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.

§ 28-5703 – Cooperative agreements; definitions

28-5703. Cooperative agreements; definitions 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 effective until signed by the director and […]

§ 28-5705 – Vehicle registration

28-5705. Vehicle registration 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 vehicle sought to be registered or in connection […]

§ 28-5707 – Violation; classification

28-5707. Violation; classification 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 article. 3. Knowingly […]

§ 28-5720 – Tax payment

28-5720. Tax payment 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 […]

§ 28-5721 – Additional assessment

28-5721. Additional assessment 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 notice […]

§ 28-5722 – Additional assessment; time limit

28-5722. Additional assessment; time limit 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 […]

§ 28-5724 – Failure to file report; assessment; license revocation or suspension

28-5724. Failure to file report; assessment; license revocation or suspension 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 […]

§ 28-5725 – Interstate user credits or refunds

28-5725. Interstate user credits or refunds 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, […]

§ 28-5727 – Erroneous assessment; cancellation in records

28-5727. Erroneous assessment; cancellation in records 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.

§ 28-5728 – Use fuel tax credit

28-5728. Use fuel tax credit 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 […]

§ 28-5730 – Use fuel tax; distribution

28-5730. Use fuel tax; distribution 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 highway user revenue […]

§ 28-5731 – Record requirements

28-5731. Record requirements 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 after a report is required to […]

§ 28-5732 – Report requirements

28-5732. Report requirements 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 […]

§ 28-5734 – Interstate user license requirement

28-5734. Interstate user license requirement 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 person who is an […]

§ 28-5735 – License application; fee

28-5735. License application; fee 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 information as […]

§ 28-5736 – Bond requirement

28-5736. Bond requirement 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 […]

§ 28-5737 – Discharge of surety

28-5737. Discharge of surety 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 […]

§ 28-5738 – License denial

28-5738. License denial 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 required by the application. 3. Is filed by […]

§ 28-5739 – Single trip and other limited use fuel tax permits

28-5739. Single trip and other limited use fuel tax permits 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 […]