Arizona Laws 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:
Terms Used In Arizona Laws 28-5731
- 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
- 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
- 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
- Use fuel: includes all gases and liquids used or suitable for use to propel motor vehicles, except fuels that are subject to the motor vehicle fuel tax imposed by this article. See Arizona Laws 28-5601
1. Three years after a report is required to be filed pursuant to section 28-5732.
2. Three years after a report is filed.
B. The records shall include receipts pursuant to section 28-5617 for each sale or transfer of use fuel for use in a use class motor vehicle. In addition to the information required by section 28-5617, a licensee shall identify the motor vehicle by license plate number or unit number on the receipt or transaction listing.
C. The director may examine the books, papers, records and equipment of any person using, dealing in, transporting or storing fuel to determine whether the use fuel taxes due under article 1 of this chapter are properly reported and paid.
D. A person from whom the director has requested records may:
1. Make the records available at the office designated by the director.
2. If the place of business where records may be audited is located in this state, request the director to audit the records at the person’s place of business.
E. If the person does not make records available at the office designated by the director and the place of business where records may be audited is located outside this state, the director may require the person to pay the department in advance for the cost of reimbursing employee subsistence and travel expenses.