Arizona § 28-5739 Single trip and other limited use fuel tax permits

Arizona Statutes

§ 28-5739 — Single trip and other limited use fuel tax permits

Arizona § 28-5739

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 2Interstate User Fuel Tax Reponsibilities

This text of Arizona § 28-5739 (Single trip and other limited use fuel tax permits) 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. § 28-5739 (2026).

Text

A.If a use class motor vehicle is propelled by use fuel and is operated in this state in the course of interstate traffic, the department may issue, in lieu of an interstate user license, a special single trip use fuel tax permit authorizing operation of the vehicle for a single trip through this state or from a point on the Arizona border to a point in this state and return to the border.

B.The fee for the single trip use fuel tax permit is $65 for more than fifty miles traveled on the highways in this state and $16 for fifty miles or less traveled on the highways in this state.

C.The single trip use fuel tax permit is valid for ninety-six hours.

D.The department:

1.Shall issue a single trip use fuel tax permit in duplicate.

2.May issue a single trip use fuel tax permit for a v

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A. If a use class motor vehicle is propelled by use fuel and is operated in this state in the course of interstate traffic, the department may issue, in lieu of an interstate user license, a special single trip use fuel tax permit authorizing operation of the vehicle for a single trip through this state or from a point on the Arizona border to a point in this state and return to the border.

B. The fee for the single trip use fuel tax permit is $65 for more than fifty miles traveled on the highways in this state and $16 for fifty miles or less traveled on the highways in this state.

C. The single trip use fuel tax permit is valid for ninety-six hours.

D. The department:

1. Shall issue a single trip use fuel tax permit in duplicate.

2. May issue a single trip use fuel tax permit for a vehicle entering this state at Teec Nos Pos and exiting at Black Rock or entering this state at Black Rock and exiting at Teec Nos Pos even if the vehicle exits and reenters this state during the trip.

3. May issue a special thirty, ninety or one hundred eighty day use fuel tax permit for a use class motor vehicle if the vehicle is in this state for a limited time. The fees for these permits are as follows:

(a) For a thirty day permit, $130.

(b) For a ninety day permit, $390.

(c) For a one hundred eighty day permit, $780.

E. The director may authorize third parties to issue use fuel tax permits pursuant to this section in accordance with rules adopted by the director.

F. The director shall deposit, pursuant to sections 35-146 and 35-147, fees collected pursuant to this section at ports of entry on the border between this state and Mexico as follows:

1. Fifty-five percent in the state highway fund established by section 28-6991.

2. Forty-five percent in the Arizona highway patrol fund established by section 41-1752.

G. The fees imposed pursuant to this section do not apply to a use class motor vehicle that is used in the production of:

1. Motion pictures, including films to be shown in theaters and on television.

2. Industrial, training and educational films.

3. Commercials for television.

4. Video discs.

5. Videotapes.