Arizona Laws 28-2168. Federal heavy vehicle use tax; enforcement assistance
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The department may assist the United States department of treasury in enforcing the federal heavy vehicle use tax (26 United States Code § 4481). The director may determine persons who have paid or who are subject to or exempt from payment of the federal heavy vehicle use tax and may cancel the registration or refuse to register a vehicle that is owned or operated by a person and that is not in compliance with the federal heavy vehicle use tax.
Terms Used In Arizona Laws 28-2168
- Department: means the department of transportation acting directly or through its duly authorized officers and agents. See Arizona Laws 28-101
- Director: means the director of the department of transportation. See Arizona Laws 28-101
- Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
- United States: includes the District of Columbia and the territories. See Arizona Laws 1-215