A. A person who is not licensed as a supplier and who imports motor fuel from a point outside this state to a point in this state shall pay both:

Terms Used In Arizona Laws 28-5607

  • Department: means the department of transportation acting directly or through its duly authorized officers and agents. See Arizona Laws 28-101
  • 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
  • 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

1. The tax at a department facility approved by the director before importing the fuel.

2. A twenty-five dollar administrative processing fee.

B. A person who is not licensed as a supplier and who causes motor fuel on which taxes have not been collected to be transported from a point outside this state to a point in this state shall pay to the director the following:

1. The tax required by section 28-5606 or 28-8344.

2. A penalty equal to the tax required by section 28-5606 or 28-8344.

3. Interest of one per cent per month or portion of a month on the tax.

C. A person who is not licensed as a supplier may not import more than sixteen thousand gallons of motor fuel per calendar year.

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