A. The reporting period for a person who is an interstate user is a calendar quarter. On or before the last day of the month after the close of the reporting period an interstate user shall file with the director a report stating the amount of use fuel used during the reporting period and other information the director requires. The report shall be in a form prescribed by the director and shall not be under oath but shall contain or be accompanied by a written declaration that it is made under penalties of perjury. An interstate user shall file a report with the director for each reporting period even though no use fuel is used during, or tax is due for, the reporting period.

Terms Used In Arizona Laws 28-5732

  • 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
  • Interstate user: means a person registering a use class motor vehicle under chapter 7, article 7 or 8 of this title or section 28-2321 or 28-2324. See Arizona Laws 28-5601
  • Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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
  • 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
  • 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

B. In lieu of a surety bond, the director may allow the prepayment of taxes based on the preceding reporting period’s liability accrued by the interstate user.

C. Failure to receive the authorized report forms does not relieve a person from the obligation of submitting a report to the director, but the person may make a written report to the director setting forth all information required on the prescribed form. On or before the due date, the person shall file such a report, and the remittance payable to the department for the amount of tax, penalty, interest or other fees due, and the director shall accept the report in lieu of a report in the prescribed form.

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