Terms Used In Arizona Laws > Title 28 > Chapter 16 - Taxes

• Abuse: means the infliction or allowing of physical injury, impairment of bodily function or disfigurement or the infliction of or allowing another person to cause serious emotional damage as evidenced by severe anxiety, depression, withdrawal or untoward aggressive behavior and which emotional damage is diagnosed by a medical doctor or psychologist and is caused by the acts or omissions of an individual who has the care, custody and control of a child. See Arizona Laws 8-201
• Accused: means a juvenile who is referred to juvenile court for committing a delinquent act. See Arizona Laws 8-382
• Acquittal:
  1. Judgement that a criminal defendant has not been proved guilty beyond a reasonable doubt.
  2. A verdict of "not guilty."
   
• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• All-terrain vehicle: means either of the following:

  (a) A motor vehicle that satisfies all of the following:

  (i) Is designed primarily for recreational nonhighway all-terrain travel. See Arizona Laws 28-101

• Alternative fuel: means :

  (a) Electricity. See Arizona Laws 1-215

• Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• 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
• Board: means the transportation board. See Arizona Laws 28-101
• Bulk plant: means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack. See Arizona Laws 28-5601
• Bulk transfer: means any transfer of motor fuel from one location to another by pipeline tender or marine delivery within the bulk transfer terminal system. See Arizona Laws 28-5601
• Bulk transfer terminal system: means the motor fuel distribution system consisting of refineries, pipelines, marine vessels and terminals. See Arizona Laws 28-5601
• Bus: means a motor vehicle designed for carrying sixteen or more passengers, including the driver. See Arizona Laws 28-101
• Certificate of title: means a paper document or an electronic record that is issued by the department and that indicates ownership of a vehicle. See Arizona Laws 28-101
• Consumer: means the end purchaser of motor vehicle fuel for use on the highways in this state, the end purchaser of motor vehicle fuel for use in watercraft on waterways of this state or the end purchaser of aviation fuel for use in aircraft. See Arizona Laws 28-5601
• Contract: A legal written agreement that becomes binding when signed.
• Corruptly: means a wrongful design to acquire or cause some pecuniary or other advantage to the person guilty of the act or omission referred to, or to some other person. See Arizona Laws 1-215
• Court: means the juvenile division of the superior court when exercising its jurisdiction over children in any proceeding relating to delinquency. See Arizona Laws 8-382
• Crime victim advocate: means a person who is employed or authorized by a public or private entity to provide counseling, treatment or other supportive assistance to crime victims. See Arizona Laws 8-382
• Dealer: means a person who is engaged in the business of buying, selling or exchanging motor vehicles, trailers or semitrailers and who has an established place of business and has paid fees pursuant to section 28-4302. See Arizona Laws 28-101
• Decedent: A deceased person.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Delinquent: means a child who is adjudicated to have committed a delinquent act. See Arizona Laws 8-382
• Delinquent act: means an act to which this article applies pursuant to section 8-381. See Arizona Laws 8-382
• Department: means the department of transportation acting directly or through its duly authorized officers and agents. See Arizona Laws 28-101
• Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
• Destination state: means the state, territory or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container or a type of transportation equipment for the purpose of resale or use. See Arizona Laws 28-5601
• Director: means the director of the department of transportation. See Arizona Laws 28-101
• Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
• Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
• Distributor: means a person who acquires motor fuel from a supplier or another distributor for subsequent sale or use and who may blend or import into or export from this state motor fuel in the original package or container or otherwise but excluding a person who imports motor fuel in the fuel tank of a motor vehicle or aircraft. See Arizona Laws 28-5601
• Driver: means a person who drives or is in actual physical control of a vehicle. See Arizona Laws 28-101
• Dyed diesel fuel: means diesel fuel that is dyed pursuant to United States internal revenue service regulations or requirements, including any invisible marker requirements. See Arizona Laws 28-5601
• 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}
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Evidence: includes both of the following:

  (a) A display on a wireless communication device of a department-generated driver license, nonoperating identification license, vehicle registration card or other official record of the department that is presented to a law enforcement officer or in a court or an administrative proceeding. See Arizona Laws 28-101

• Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
• Farm: means any lands primarily used for agriculture production. See Arizona Laws 28-101
• Final disposition: means the ultimate termination of the delinquency proceeding by a court, including dismissal, acquittal, transfer to adult court or imposition of a disposition after an adjudication for a delinquent offense. See Arizona Laws 8-382
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Fraud: Intentional deception resulting in injury to another.
• Fuel tank: means a receptacle on a motor vehicle, watercraft or aircraft from which fuel is supplied for the propulsion of the motor vehicle, watercraft or aircraft, excluding a cargo tank but including a separate compartment of a cargo tank used as a fuel tank and an auxiliary tank or receptacle of any kind from which fuel is supplied for the propulsion of the motor vehicle, watercraft or aircraft, whether or not the tank or receptacle is directly connected to the fuel supply line of the motor vehicle, watercraft or aircraft. See Arizona Laws 28-5601
• Grand jury: agreement providing that a lender will delay exercising its rights (in the case of a mortgage,
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• Highway: means any way or place in this state of whatever nature that is maintained by public monies and that is open to the use of the public for purposes of vehicular travel, including a highway under construction. See Arizona Laws 28-5601
• Immediate family: means a victim's spouse, parent, child, sibling, grandparent or lawful guardian. See Arizona Laws 8-382
• Implement of husbandry: means a vehicle that is designed primarily for agricultural purposes and that is used exclusively in the conduct of agricultural operations, including an implement or vehicle whether self-propelled or otherwise that meets both of the following conditions:

  (a) Is used solely for agricultural purposes including the preparation or harvesting of cotton, alfalfa, grains and other farm crops. 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
• incidentally operated or moved on a highway: means travel between a farm and another part of the same farm, from one farm to another farm or between a farm and a place of repair, supply or storage. See Arizona Laws 28-101
• Indian reservation: means all lands that are within the limits of areas set aside by the United States for the exclusive use and occupancy of Indian tribes by treaty, law or executive order and that are currently recognized as Indian reservations by the United States department of the interior. See Arizona Laws 28-5601
• Indian tribe: means any organized nation, tribe, band or community recognized as an Indian tribe by the United States department of the interior. See Arizona Laws 28-5601
• Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
• 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
• Invoiced gallons: means the gallons actually billed on an invoice in payment to a supplier. See Arizona Laws 28-5601
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Juvenile defendant: means a juvenile against whom a petition is filed seeking to have the juvenile adjudicated delinquent. See Arizona Laws 8-382
• Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
• Levy: includes the power of distraint and seizure by any means. See Arizona Laws 28-5931
• Lien: A claim against real or personal property in satisfaction of a debt.
• Light class motor vehicle: means a motor vehicle that uses use fuel on the highways in this state but excludes a road tractor, truck tractor, truck or passenger carrying vehicle having a declared gross vehicle weight of more than twenty-six thousand pounds or having more than two axles. See Arizona Laws 28-5601
• Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
• Manufacturer: means a person engaged in the business of manufacturing motor vehicles, trailers or semitrailers. See Arizona Laws 28-101
• Minor: means a person under eighteen years of age. See Arizona Laws 1-215
• Motor carrier: means a person who operates or causes to be operated a motor vehicle on a public highway. See Arizona Laws 28-5851
• 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
• Motor vehicle: means a self-propelled motor driven vehicle that has a declared gross vehicle weight of more than twelve thousand pounds and that is subject to vehicle registration before lawful operation on the public highways in this state, excluding a motor vehicle that is exempt from gross weight fees pursuant to section 28-5432. See Arizona Laws 28-5851
• Nonresident: means a person who is not a resident of this state as defined in section 28-2001. See Arizona Laws 28-101
• 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.
• Operator: means a person who drives a motor vehicle on a highway, who is in actual physical control of a motor vehicle on a highway or who is exercising control over or steering a vehicle being towed by a motor vehicle. See Arizona Laws 28-101
• Owner: means :

  (a) A person who holds the legal title of a vehicle. See Arizona Laws 28-101

• Permissive supplier: means an out-of-state supplier that elects, but is not required, to have a supplier's license pursuant to this article. 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
• Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
• person who holds the inventory position in motor fuel: means a person who has a contract with the terminal operator for the use of storage facilities and terminaling services for fuel at the terminal. See Arizona Laws 28-5601
• Personal property: All property that is not real property.
• Personal property: includes money, goods, chattels, things in action and evidences of debt. See Arizona Laws 1-215
• Petition: means a written statement of the essential facts that allege delinquency, incorrigibility or dependency. See Arizona Laws 8-201
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Population: means the population according to the most recent United States decennial census. See Arizona Laws 1-215
• Process: means a citation, writ or summons issued in the course of judicial proceedings. See Arizona Laws 1-215
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• Public monies: means those monies that are received by this state and that are derived all or in part from tax revenues or other funding sources. See Arizona Laws 28-5601
• Qualified terminal: means a terminal that is designated as a qualified terminal pursuant to the United States internal revenue code, regulation and practices and that has been assigned a terminal control number by the United States internal revenue service. See Arizona Laws 28-5601
• Rack: means a mechanism for delivering motor fuel from a refinery, a terminal or a bulk plant into a railroad tank car, a transport truck or other means of transfer that is outside the bulk transfer terminal system. See Arizona Laws 28-5601
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Refiner: means any person who owns, operates or otherwise controls a refinery within the United States. See Arizona Laws 28-5601
• Refinery: means a facility that is used to produce motor fuel from crude oil, unfinished oils, natural gas liquids, transmix or other hydrocarbons or by blending and from which motor fuel may be removed by pipeline, by vessel or at a rack. See Arizona Laws 28-5601
• Release: means no longer in the custody of the custodial agency and includes transfer from one custodial agency to another custodial agency. See Arizona Laws 8-382
• Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
• Rights: means any right granted to the victim by the laws of this state. See Arizona Laws 8-382
• Road tractor: means a motor vehicle that is designed and used for drawing other vehicles and that is not constructed to carry either a load independently or any part of the weight of a vehicle or load so drawn. See Arizona Laws 28-5601
• Sell: includes a transfer of title or possession, exchange or barter in any manner or by any means. See Arizona Laws 28-5601
• Semitrailer: means a vehicle that is with or without motive power, other than a pole trailer or single-axle tow dolly, that is designed for carrying persons or property and for being drawn by a motor vehicle and that is constructed so that some part of its weight and that of its load rests on or is carried by another vehicle. See Arizona Laws 28-101
• State: means a state of the United States and the District of Columbia. See Arizona Laws 28-101
• State highway: means a state route or portion of a state route that is accepted and designated by the board as a state highway and that is maintained by the state. See Arizona Laws 28-101
• Statute: A law passed by a legislature.
• Subpoena: A command to a witness to appear and give testimony.
• Tax: means any tax, fee, penalty or interest imposed by this title. See Arizona Laws 28-5931
• Tax administration: includes the levy and assessment, collection, investigation, litigation, statistical gathering, enforcement, policymaking and management functions of the director in connection with this chapter. See Arizona Laws 28-5931
• Taxpayer: means a person liable for a tax. See Arizona Laws 28-5931
• Terminal: means a storage and distribution facility for motor fuel, which is supplied by pipeline or marine vessel, that is registered as a qualified terminal by the United States internal revenue service and from which motor fuel may be removed at a rack. See Arizona Laws 28-5601
• Terminal operator: means any person who owns, operates or otherwise controls a terminal and who does not use a substantial portion of the motor fuel that is transferred through or stored in the terminal for the person's own use or consumption or in the manufacture of products other than motor fuel. See Arizona Laws 28-5601
• Testimony: Evidence presented orally by witnesses during trials or before grand juries.
• Trailer: means a vehicle that is with or without motive power, other than a pole trailer or single-axle tow dolly, that is designed for carrying persons or property and for being drawn by a motor vehicle and that is constructed so that no part of its weight rests on the towing vehicle. See Arizona Laws 28-101
• Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
• Transmix: means the buffer or interface between two different products in a pipeline shipment or a mix of two different products within a refinery or terminal that results in an off-grade mixture that is not usable or salable as motor fuel. 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
• Truck tractor: means a motor vehicle that is designed and used primarily for drawing other vehicles and that is not constructed to carry a load other than a part of the weight of the vehicle and load drawn. See Arizona Laws 28-101
• Two party exchange: means a transaction:

  (a) In which motor fuel is transferred from one licensed supplier or licensed permissive supplier to another licensed supplier or licensed permissive supplier. See Arizona Laws 28-5601

• United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
• 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 class motor vehicle: means a motor vehicle that uses use fuel on a highway in this state and that is a road tractor, truck tractor, truck or passenger carrying vehicle having a declared gross vehicle weight of more than twenty-six thousand pounds or having more than two axles. 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
• Vendor: includes a person who sells use fuel in this state and who places the fuel or causes the fuel to be placed into any receptacle on a motor vehicle from which receptacle fuel is supplied for the propulsion, including a service station dealer, a broker and a user who sells use fuel to others. See Arizona Laws 28-5601
• Victim: means a person against whom the delinquent act was committed, or if the person is killed or incapacitated, the person's spouse, parent, child, grandparent or sibling, any other person related to the person by consanguinity or affinity to the second degree or any other lawful representative of the person, except if the person or the person's spouse, parent, child, grandparent, sibling, other person related to the person by consanguinity or affinity to the second degree or other lawful representative is in custody for an offense or is the accused. See Arizona Laws 8-382
• Victim advocate: work with prosecutors and assist the victims of a crime.
• Wilfully: means , with respect to conduct or to a circumstance described by a statute defining an offense, that a person is aware or believes that the person's conduct is of that nature or that the circumstance exists. See Arizona Laws 1-215