Arizona § 28-5734 Interstate user license requirement

Arizona Statutes

§ 28-5734 — Interstate user license requirement

Arizona § 28-5734

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 2Interstate User Fuel Tax Reponsibilities

This text of Arizona § 28-5734 (Interstate user license requirement) 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. § 28-5734 (2026).

Text

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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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 license for purposes of this article. A written lease agreement shall specify which party to the lease agreement is responsible for obtaining the interstate user license.