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.
28-5607 - Fuel imported by other than licensed supplier; payment of tax; fee; import limitation
28-5607. Fuel imported by other than licensed supplier; payment of tax; fee; import limitation
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 section 28-5606 or 28-8344.
2. A penalty equal to the tax required by section 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.