Arizona § 28-6004 Payment deduction

Arizona Statutes

§ 28-6004 — Payment deduction

Arizona § 28-6004

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 6Underground Storage Tank Tax

This text of Arizona § 28-6004 (Payment deduction) 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. § 28-6004 (2026).

Text

A person who is required to make the periodic payments required by section 28-6001 may deduct from the required periodic payments an amount equal to the product obtained by multiplying the tax rate specified in section 49-1031, subsection A by the number of gallons of fuel that the person certifies have been delivered to a tank that is not subject to the underground storage tank tax imposed by title 49, chapter 6, article 2 and from which no further bulk distribution of the fuel will be made.

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A person who is required to make the periodic payments required by section 28-6001 may deduct from the required periodic payments an amount equal to the product obtained by multiplying the tax rate specified in section 49-1031, subsection A by the number of gallons of fuel that the person certifies have been delivered to a tank that is not subject to the underground storage tank tax imposed by title 49, chapter 6, article 2 and from which no further bulk distribution of the fuel will be made.