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.
DISCLAIMER
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.
A. The director may require an interstate user or applicant to post a surety or cash bond if one or more of the following apply:
1. The interstate user fails to file tax reports timely or to remit taxes timely.
2. The director determines that the interests of this state or member jurisdictions are in jeopardy.
3. The applicant is not based in a jurisdiction that is a member of the international fuel tax agreement.
4. The applicant does not have a good standing status from another member jurisdiction as a result of a previous license.
5. The applicant does not have history as a motor carrier in this state or any other member jurisdiction.
B. If required, the surety or cash bond:
1. Shall indicate that the interstate user is the principal obligor and the state is the obligee.
2. Shall be conditioned on the interstate user faithfully complying with this article and the prompt filing of true reports and payment by the interstate user of all use fuel taxes and fees due or accrued under this article, together with all penalties and interest on the taxes and fees.
3. Shall be in an amount that is prescribed by the director and that does not exceed one hundred thousand dollars.