Arizona Laws 28-5609. Railroad common carrier exemption; exception; report
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.
Terms Used In Arizona Laws 28-5609
- Director: means the director of the department of transportation. See Arizona Laws 28-101
- In this state: means any way or place within the exterior limits of the state of Arizona that is maintained by public monies, including any such way or place that is owned by or ceded to the United States of America. See Arizona Laws 28-5601
- Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
- Motor fuel: means motor vehicle fuel, use fuel and aviation fuel. See Arizona Laws 28-5601
- Motor vehicle: means a self-propelled vehicle required to be licensed or subject to licensing for operation on a highway. See Arizona Laws 28-5601
- Person: means an individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver or syndicate, this state, any county, city, town, district or other subdivision of this state, an Indian tribe, or any other group or combination acting as a unit. See Arizona Laws 28-5601
- State: means a state of the United States and the District of Columbia. See Arizona Laws 28-101
B. A railroad common carrier:
1. If it imports motor fuel, shall make a verified report to the director on forms prescribed and furnished by the director, on or before the twenty-seventh day of the next succeeding month, showing the amount of fuel it has imported.
2. If it sells, otherwise disposes of or uses any fuel it has imported in a motor vehicle operated on the highways in this state or in a watercraft or an aircraft, shall make a verified report to the director on forms prescribed and furnished by the director, on or before the twenty-seventh day of the next succeeding month, showing either:
(a) The name of the person or persons to whom the fuel was sold or otherwise disposed of.
(b) If used by it in a motor vehicle operated on the highways in this state or in a watercraft or an aircraft, a description of the vehicle, watercraft or aircraft in which the fuel was used.
3. Shall pay to the director at the time the report is made the tax required of suppliers by this article.
4. Shall furnish to the director other information concerning motor fuel imported by it as the director requires.
5. May be required to file a bond with the director in an amount fixed by the director to ensure compliance with this section.