Arizona Statutes

§ 28-5734 — Interstate user license requirement

Arizona·Title 28 Arizona Revised Statutes·Ch. 16 TAXES·Art. 2 Interstate User Fuel Tax Reponsibilities
A.Except as provided in section 28-5739, it is unlawful for a person to act as an interstate user without being licensed as an interstate user. Unless otherwise specified, a person who violates this subsection is subject to the penalties prescribed in section 28-5921.
B.A person who is an interstate user shall obtain a use fuel license in the name of the motor vehicle registrant, except that:
1.At the rental company's option, a rental company receiving approval for consolidated tax filing from the director may be the licensee in lieu of the vehicle registrant.
2.If the registrant leases the motor vehicle to a lessee who is licensed as an interstate user and there is a written agreement so providing, the registrant may permit the lessee to include the vehicle under the lessee's lice

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