Arizona § 28-5611 Refunds; motor vehicle fuel

Arizona Statutes

§ 28-5611 — Refunds; motor vehicle fuel

Arizona § 28-5611

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 1Motor Fuel Taxes

This text of Arizona § 28-5611 (Refunds; motor vehicle fuel) 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. § 28-5611 (2026).

Text

A. Except as provided in subsection B of this section, on application to the director pursuant to this article and if section 28-5612 is complied with, a person who buys and uses motor vehicle fuel shall receive a refund in the amount of the tax if the person pays the tax on the fuel and either: 1. Uses the fuel other than in any of the following:

(a)A motor vehicle on a highway in this state.

(b)Watercraft on the waterways of this state.

(c)A motor vehicle operating on a transportation facility or toll road pursuant to chapter 22 of this title. 2. Buys aviation fuel for use in aircraft applying seeds, fertilizer or pesticides. 3. Loses the fuel by fire, theft or other accident. B. If a claim for refund is based on the use of motor vehicle fuel in aircraft, five cents of the tax

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A. Except as provided in subsection B of this section, on application to the director pursuant to this article and if section 28-5612 is complied with, a person who buys and uses motor vehicle fuel shall receive a refund in the amount of the tax if the person pays the tax on the fuel and either:

1. Uses the fuel other than in any of the following:

(a) A motor vehicle on a highway in this state.

(b) Watercraft on the waterways of this state.

(c) A motor vehicle operating on a transportation facility or toll road pursuant to chapter 22 of this title.

2. Buys aviation fuel for use in aircraft applying seeds, fertilizer or pesticides.

3. Loses the fuel by fire, theft or other accident.

B. If a claim for refund is based on the use of motor vehicle fuel in aircraft, five cents of the tax collected on each gallon of motor vehicle fuel claimed shall remain in the state aviation fund, and the department shall refund the remainder of the tax pursuant to section 28-5612.