The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
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This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
28-5609 - Railroad common carrier exemption; exception; report
28-5609. Railroad common carrier exemption; exception; report
A. Except for section 28-5607, subsection B, sections 28-5602, 28-5603, 28-5608, 28-5610, 28-5611, 28-5612, 28-5622, 28-5624 and 28-5923 and this section, this article does not apply to railroad common carriers that are not engaged in the business of a supplier for pecuniary gain.
B. A railroad common carrier:
1. If it imports motor fuel, shall make a verified report to the director on forms prescribed and furnished by the director, on or before the twenty-seventh day of the next succeeding month, showing the amount of fuel it has imported.
2. If it sells, otherwise disposes of or uses any fuel it has imported in a motor vehicle operated on the highways in this state or in a watercraft or an aircraft, shall make a verified report to the director on forms prescribed and furnished by the director, on or before the twenty-seventh day of the next succeeding month, showing either:
(a) The name of the person or persons to whom the fuel was sold or otherwise disposed of.
(b) If used by it in a motor vehicle operated on the highways in this state or in a watercraft or an aircraft, a description of the vehicle, watercraft or aircraft in which the fuel was used.
3. Shall pay to the director at the time the report is made the tax required of suppliers by this article.
4. Shall furnish to the director other information concerning motor fuel imported by it as the director requires.
5. May be required to file a bond with the director in an amount fixed by the director to ensure compliance with this section.