Arizona Revised Statutes Title 28. Transportation § 28-6004. Payment deduction

A person who is required to make the periodic payments required by § 28-6001 may deduct from the required periodic payments an amount equal to the product obtained by multiplying the tax rate specified in § 49-1031, subsection A by the number of gallons of fuel that the person certifies have been delivered to a tank that is not subject to the underground storage tank tax imposed by title 49, chapter 6, article 2  1 and from which no further bulk distribution of the fuel will be made.