§ 49-1031 Imposition of tax
§ 49-1032 Return and payment of tax; due date
§ 49-1033 Extensions; abatement
§ 49-1034 Audits
§ 49-1035 Interest; penalty; lien
§ 49-1036 Remission and disposition of revenues

Terms Used In Arizona Laws > Title 49 > Chapter 6 > Article 2

  • 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.
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
  • Operator: means a person in control of, or having responsibility for, the day-to-day operation of an underground storage tank. See Arizona Laws 49-1001
  • Person: means an individual, trust, firm, joint stock company, corporation, joint venture, partnership, association, consortium, state, municipality, interstate body, commission, political subdivision of a state and the United States government. See Arizona Laws 49-1001
  • Personal property: includes money, goods, chattels, things in action and evidences of debt. See Arizona Laws 1-215
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Regulated substance: means :

    (a) Petroleum. See Arizona Laws 49-1001

  • Tank: means a stationary device constructed of wood, concrete, steel, plastic or other nonearthen materials and used to contain regulated substances. See Arizona Laws 49-1001
  • Underground storage tank: means a tank or combination of tanks and underground pipes and impact valves connected to tanks being used or having been used to contain regulated substances and which has at least ten percent of the total volume of the tank and underground portions of pipes connected to the tank underground. See Arizona Laws 49-1001
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
  • Writing: includes printing. See Arizona Laws 1-215