Arizona § 28-2056 Transfer or registration of vehicle; collection of use tax

Arizona Statutes

§ 28-2056 — Transfer or registration of vehicle; collection of use tax

Arizona § 28-2056

Title 28Arizona Revised Statutes

Ch. 7CERTIFICATE OF TITLE AND REGISTRATION

This text of Arizona § 28-2056 (Transfer or registration of vehicle; collection of use tax) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 28-2056 (2026).

Text

A.The registering officer shall collect the use tax imposed under title 42, chapter 5, article 4 and under the model city tax code pursuant to title 42, chapter 6, article 2 at the time of application for a transfer of title or registration of a vehicle. The registering officer shall issue a receipt, in a form prescribed by the department, for the amount of tax paid. The registering officer shall not process an application for transfer of title or registration of any vehicle on which the use tax is imposed under title 42, chapter 5, article 4 and under the model city tax code pursuant to title 42, chapter 6, article 2 until the tax is paid.

B.The department of transportation shall notify the department of revenue of taxes collected pursuant to this section. At the end of each month the

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A. The registering officer shall collect the use tax imposed under title 42, chapter 5, article 4 and under the model city tax code pursuant to title 42, chapter 6, article 2 at the time of application for a transfer of title or registration of a vehicle. The registering officer shall issue a receipt, in a form prescribed by the department, for the amount of tax paid. The registering officer shall not process an application for transfer of title or registration of any vehicle on which the use tax is imposed under title 42, chapter 5, article 4 and under the model city tax code pursuant to title 42, chapter 6, article 2 until the tax is paid.

B. The department of transportation shall notify the department of revenue of taxes collected pursuant to this section. At the end of each month the department of transportation shall deposit, pursuant to sections 35-146 and 35-147, tax monies collected pursuant to this section in the state general fund.

C. The department of revenue shall provide the department of transportation with the means, including using tax rates applicable to each jurisdiction levying a use tax, to calculate the use taxes required to be collected pursuant to subsection A of this section.