Arizona Laws 28-5702. Use fuel tax payment if not precollected
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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.
Terms Used In Arizona Laws 28-5702
- 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
- User: includes a person who, within the meaning of the term use as defined in this section, uses fuel in a use class motor vehicle. See Arizona Laws 28-5601