ARIZONA STATE SENATE
Fifty-Seventh Legislature, First Regular Session
fire trucks; diesel fuel; exemption
Purpose
Authorizes a fire truck, fire engine or other fire apparatus that is exempt from the federal diesel fuel tax to use dyed diesel fuel when transporting fire fighters on state highways outside of areas A, B and C.
Background
Dyed diesel fuel is diesel fuel that is dyed pursuant to U.S. Internal Revenue Service regulations or requirements, including any invisible marker requirements. Dyed diesel fuel may only be used on state highways in the following motor vehicles that are exempt from the federal excise tax on diesel fuel: 1) a school bus if it is engaged in the transportation of students and school employees; and 2) a qualified local bus if it is available to the general public, operates along a scheduled, regular route, has a seating capacity of at least 20 adults excluding the driver and is under contract with or receives more than a nominal subsidy from any state or local government to provide transportation services. Dyed diesel fuel is exempt from the state use fuel tax (A.R.S. §§ 28-5601; 28-5610; and 28-5649).
Area A is the area delineated, as specified, in Maricopa County, Pinal County and Yavapai County. Area B is the area delineated, as specified, in Pima County, excluding any portion of the Coronado National Forest and the Saguaro National Park (A.R.S. § 49-541). Area C is that portion of Pinal County lying west of range 11 east, excluding portions of the County lying within area A or within the jurisdiction of any federally recognized Indian tribe, band, group or community (A.R.S. § 3-3401).
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Adds, as a federally exempt motor vehicle authorized to use dyed diesel fuel on state highways, a fire truck, fire engine or other fire apparatus if it is engaged in the transportation of fire fighters outside of areas A, B and C and is exempt from the federal excise tax on diesel fuel.
2. Makes technical changes.
3. Becomes effective on the general effective date.
House Action
TI 2/19/25 DP 7-0-0-0
3rd Read 2/26/25 57-0-3
Prepared by Senate Research
March 3, 2025
KJA/ci