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 § 28-5607

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 1Motor Fuel Taxes

This text of Arizona § 28-5607 (Fuel imported by other than licensed supplier; payment of tax; fee; import limitation) 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. § 28-5607 (2026).

Text

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

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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.