Arizona § 28-5736 Bond requirement

Arizona Statutes

§ 28-5736 — Bond requirement

Arizona § 28-5736

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 2Interstate User Fuel Tax Reponsibilities

This text of Arizona § 28-5736 (Bond 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. § 28-5736 (2026).

Text

A.The director may require an interstate user or applicant to post a surety or cash bond if one or more of the following apply:

1.The interstate user fails to file tax reports timely or to remit taxes timely.

2.The director determines that the interests of this state or member jurisdictions are in jeopardy.

3.The applicant is not based in a jurisdiction that is a member of the international fuel tax agreement.

4.The applicant does not have a good standing status from another member jurisdiction as a result of a previous license.

5.The applicant does not have history as a motor carrier in this state or any other member jurisdiction.

B.If required, the surety or cash bond:

1.Shall indicate that the interstate user is the principal obligor and the state is the obligee.

2.Shal

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A. The director may require an interstate user or applicant to post a surety or cash bond if one or more of the following apply:

1. The interstate user fails to file tax reports timely or to remit taxes timely.

2. The director determines that the interests of this state or member jurisdictions are in jeopardy.

3. The applicant is not based in a jurisdiction that is a member of the international fuel tax agreement.

4. The applicant does not have a good standing status from another member jurisdiction as a result of a previous license.

5. The applicant does not have history as a motor carrier in this state or any other member jurisdiction.

B. If required, the surety or cash bond:

1. Shall indicate that the interstate user is the principal obligor and the state is the obligee.

2. Shall be conditioned on the interstate user faithfully complying with this article and the prompt filing of true reports and payment by the interstate user of all use fuel taxes and fees due or accrued under this article, together with all penalties and interest on the taxes and fees.

3. Shall be in an amount that is prescribed by the director and that does not exceed one hundred thousand dollars.