Arizona Laws 28-5637. Collection of fuel tax from purchaser; deferred remittance election
A. Each supplier who sells motor fuel shall precollect from and remit on behalf of the purchaser the motor vehicle fuel or use fuel tax imposed pursuant to this article or the aviation fuel tax imposed pursuant to section 28-8344.
Terms Used In Arizona Laws 28-5637
- Aviation fuel: means all flammable liquids composed of a mixture of selected hydrocarbons expressly manufactured and blended for the purpose of effectively and efficiently operating an internal combustion engine for use in an aircraft but does not include fuel for jet or turbine powered aircraft. See Arizona Laws 28-101
- Department: means the department of transportation acting directly or through its duly authorized officers and agents. See Arizona Laws 28-101
- Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
- 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
- Truck: means a motor vehicle designed or used primarily for the carrying of property other than the effects of the driver or passengers and includes a motor vehicle to which has been added a box, a platform or other equipment for such carrying. See Arizona Laws 28-101
- Use: includes the placing of fuel into any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle unless the operator of the vehicle establishes to the satisfaction of the director that the fuel was consumed for a purpose other than to propel a motor vehicle on a highway in this state and, with respect to fuel brought into this state in any such receptacle on a use class motor vehicle, the consumption of the fuel in this state. See Arizona Laws 28-5601
B. At the election of an eligible purchaser, the supplier shall not require a payment of the motor fuel tax on transport truck loads from the purchaser sooner than five business days before the date on which the tax is required to be remitted by the supplier under section 28-5925 or on other terms agreed to by the eligible purchaser and the supplier. This subsection does not apply if the supplier requires the purchaser to pay cash or a cash equivalent for motor fuel purchases.
C. The election shall be evidenced by a written statement from the department as to the purchaser eligibility status as determined pursuant to section 28-5638 and is subject to a condition that the remittances by the eligible purchaser of all amounts of tax due the supplier shall be paid by electronic funds transfer on or before five days preceding the date of the remittance by the supplier to the department.
D. The election by the eligible purchaser under this section may be terminated by the supplier if the eligible purchaser does not make timely payments to the supplier as required by this section.