Arizona § 28-5640 Collection allowance

Arizona Statutes

§ 28-5640 — Collection allowance

Arizona § 28-5640

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 1Motor Fuel Taxes

This text of Arizona § 28-5640 (Collection allowance) 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. § 28-5640 (2026).

Text

Each supplier and permissive supplier that properly remits tax under this article may retain four-tenths of one per cent of the taxes imposed by this article and collected and remitted by that supplier in accordance with this article to cover the costs of administration imposed by this article, including reporting, audit compliance and shipping paper preparation, except that the amount retained under this article shall not exceed two hundred thousand dollars in any one calendar year.

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Each supplier and permissive supplier that properly remits tax under this article may retain four-tenths of one per cent of the taxes imposed by this article and collected and remitted by that supplier in accordance with this article to cover the costs of administration imposed by this article, including reporting, audit compliance and shipping paper preparation, except that the amount retained under this article shall not exceed two hundred thousand dollars in any one calendar year.