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Arizona Revised Statutes Title 28. Transportation § 28-5607. Fuel imported by other than licensed supplier; payment of tax; fee; import limitation

Current as of January 01, 2025 | Updated by Findlaw Staff

A. A person who is not licensed as a supplier and who imports motor fuel from a point outside this state to a point in this state shall pay both:

1. The tax at a department facility approved by the director before importing the fuel.

2. A twenty-five dollar administrative processing fee.

B. A person who is not licensed as a supplier and who causes motor fuel on which taxes have not been collected to be transported from a point outside this state to a point in this state shall pay to the director the following:

1. The tax required by § 28-5606 or 28-8344.

2. A penalty equal to the tax required by § 28-5606 or 28-8344.

3. Interest of one per cent per month or portion of a month on the tax.

C. A person who is not licensed as a supplier may not import more than sixteen thousand gallons of motor fuel per calendar year.

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Cite this article: FindLaw.com - Arizona Revised Statutes Title 28. Transportation § 28-5607. Fuel imported by other than licensed supplier; payment of tax; fee; import limitation - last updated January 01, 2025 | https://codes.findlaw.com/az/title-28-transportation/az-rev-st-sect-28-5607/

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