Arizona § 28-5626 Suppliers; vendors; licenses required

Arizona Statutes

§ 28-5626 — Suppliers; vendors; licenses required

Arizona § 28-5626

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 1Motor Fuel Taxes

This text of Arizona § 28-5626 (Suppliers; vendors; licenses required) 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. § 28-5626 (2026).

Text

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.