Arizona § 28-5626 Suppliers; vendors; licenses required

Arizona Statutes

§ 28-5626 — Suppliers; vendors; licenses required

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

A.Except as provided in section 28-5607, a person who acts as a distributor and who possesses motor fuel on which fuel taxes have not been accrued or collected by a supplier shall be licensed as a supplier.

B.It is unlawful for a person to engage in business in this state as a supplier, unless the person has a license issued by the director to engage in that business.

C.A person who sells use fuel for delivery directly into a vehicle fuel tank shall also be licensed as a vendor and shall maintain separate business records.

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A. Except as provided in section 28-5607, a person who acts as a distributor and who possesses motor fuel on which fuel taxes have not been accrued or collected by a supplier shall be licensed as a supplier.

B. It is unlawful for a person to engage in business in this state as a supplier, unless the person has a license issued by the director to engage in that business.

C. A person who sells use fuel for delivery directly into a vehicle fuel tank shall also be licensed as a vendor and shall maintain separate business records.

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