Arizona § 28-5607 Fuel imported by other than licensed supplier; payment of tax; fee; import limitation

Arizona Statutes

§ 28-5607 — Fuel imported by other than licensed supplier; payment of tax; fee; import limitation

Arizona·Title 28 Arizona Revised Statutes·Ch. 16 TAXES·Art. 1 Motor Fuel Taxes

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 thous

Free access — add to your briefcase to read the full text and ask questions with AI

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.

Arizona § 28-5607 (Fuel imported by other than licensed supplier; payment of tax; fee; import limitation) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.