§ 28-5601 Definitions
§ 28-5602 Enforcement
§ 28-5603 Motor fuel testing
§ 28-5604 Reward for detecting violations
§ 28-5605 Use fuel tax collection; fuel dispenser labels; civil penalty
§ 28-5606 Imposition of motor fuel taxes
§ 28-5607 Fuel imported by other than licensed supplier; payment of tax; fee; import limitation
§ 28-5608 Fuel imported in fuel tanks; violation; classification
§ 28-5609 Railroad common carrier exemption; exception; report
§ 28-5610 Exemptions
§ 28-5611 Refunds; motor vehicle fuel
§ 28-5612 Refund procedure; violation
§ 28-5613
§ 28-5614 Refunds; use fuel
§ 28-5615 Presumption of use
§ 28-5616 Light class motor vehicles
§ 28-5617 Vendors; receipt
§ 28-5618 Report requirements
§ 28-5619 Records required; violation; classification
§ 28-5620 Records and equipment inspections; hearings; use restrictions; violation; costs
§ 28-5621 Failure to report or pay tax; penalties; interest; transmittal date
§ 28-5622 Tax estimate
§ 28-5623 Civil penalty; use fuel purchaser; vendor refund; financial penalty prohibited; subsequent violations
§ 28-5624 Transportation of fuel by motor vehicle; documentation; violation; penalties
§ 28-5625 Restricted distributor licenses; reports; violation; classification
§ 28-5626 Suppliers; vendors; licenses required
§ 28-5627 License application
§ 28-5628 Refusal to issue license
§ 28-5629 License issued
§ 28-5630 License; assignability; display; duplicates
§ 28-5631 Bonds; amount; failure of security
§ 28-5633 License cancellation
§ 28-5634 Bond cancellation
§ 28-5635 Discontinuance, sale or transfer of business; violation; classification
§ 28-5636 Supplier blanket election
§ 28-5637 Collection of fuel tax from purchaser; deferred remittance election
§ 28-5638 Deferred remittance election eligibility
§ 28-5639 Uncollectible tax credit
§ 28-5640 Collection allowance
§ 28-5643 Reliance on representations
§ 28-5644 Terminal operator; joint and several liability
§ 28-5645 Dyed diesel use; violation; classification
§ 28-5646 Dyed diesel notice
§ 28-5647 Dyed diesel; prohibited acts; joint and several liability
§ 28-5648 Inspection of fuel and shipping papers
§ 28-5649 Dyed diesel; permissible highway use

Terms Used In Arizona Laws > Title 28 > Chapter 16 > Article 1

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • 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
  • 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
  • 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.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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
  • Department: means the department of transportation acting directly or through its duly authorized officers and agents. See Arizona Laws 28-101
  • 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.
  • 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
  • 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

  • Farm: means any lands primarily used for agriculture production. See Arizona Laws 28-101
  • Farm tractor: means a motor vehicle designed and used primarily as a farm implement for drawing implements of husbandry. See Arizona Laws 28-101
  • 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.
  • 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
  • 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
  • highway: means the entire width between the boundary lines of every way if a part of the way is open to the use of the public for purposes of vehicular travel. See Arizona Laws 28-101
  • 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
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • 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
  • 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.
  • 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
  • Manufacturer: means a person engaged in the business of manufacturing motor vehicles, trailers or semitrailers. See Arizona Laws 28-101
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
  • 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 fuel: includes all products that are commonly or commercially known or sold as gasoline, including casinghead gasoline, natural gasoline and all flammable liquids, and that are composed of a mixture of selected hydrocarbons expressly manufactured and blended for the purpose of effectively and efficiently operating internal combustion engines. See Arizona Laws 28-101
  • Oath: includes an affirmation or declaration. 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.
  • 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

  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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
  • Process: means a citation, writ or summons issued in the course of judicial proceedings. See Arizona Laws 1-215
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • 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
  • 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
  • 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.
  • School bus: means a motor vehicle that is designed for carrying more than ten passengers and that is either:

    (a) Owned by any public or governmental agency or other institution and operated for the transportation of children to or from home or school on a regularly scheduled basis. See Arizona Laws 28-101

  • Sell: includes a transfer of title or possession, exchange or barter in any manner or by any means. See Arizona Laws 28-5601
  • 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
  • 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
  • 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
  • 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
  • Writing: includes printing. See Arizona Laws 1-215