Arizona § 28-6003 Payment procedure; return form

Arizona Statutes

§ 28-6003 — Payment procedure; return form

Arizona § 28-6003

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 6Underground Storage Tank Tax

This text of Arizona § 28-6003 (Payment procedure; return form) 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. § 28-6003 (2026).

Text

A. A person shall: 1. Make the payments to the director of the department of transportation that are required by section 28-6001 at the same time and in the same manner as the motor vehicle fuel tax. 2. Include a return form prescribed by the director of the department of environmental quality indicating:

(a)The time period to which the return applies.

(b)The quantity of fuel used to measure the tax, less exclusions for exports, shrinkage, loss and other exclusions as the director of the department of environmental quality may allow by rule.

(c)The amount of the underground storage tank tax payment.

(d)The amount of any deductions taken pursuant to section 28-6004.

(e)Any other information required by the director of the department of environmental quality. B. A taxpayer is no

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A. A person shall:

1. Make the payments to the director of the department of transportation that are required by section 28-6001 at the same time and in the same manner as the motor vehicle fuel tax.

2. Include a return form prescribed by the director of the department of environmental quality indicating:

(a) The time period to which the return applies.

(b) The quantity of fuel used to measure the tax, less exclusions for exports, shrinkage, loss and other exclusions as the director of the department of environmental quality may allow by rule.

(c) The amount of the underground storage tank tax payment.

(d) The amount of any deductions taken pursuant to section 28-6004.

(e) Any other information required by the director of the department of environmental quality.

B. A taxpayer is not required to obtain a separate license for tax payments under this article.