Arizona Laws 28-5646. Dyed diesel notice
A. A notice stating "dyed diesel fuel, nontaxable use only, penalty for taxable use" shall be:
Terms Used In Arizona Laws 28-5646
- Bulk transfer: means any transfer of motor fuel from one location to another by pipeline tender or marine delivery within the bulk transfer terminal system. See Arizona Laws 28-5601
- Dyed diesel fuel: means diesel fuel that is dyed pursuant to United States internal revenue service regulations or requirements, including any invisible marker requirements. See Arizona Laws 28-5601
- Operator: means a person who drives a motor vehicle on a highway, who is in actual physical control of a motor vehicle on a highway or who is exercising control over or steering a vehicle being towed by a motor vehicle. See Arizona Laws 28-101
- Person: means an individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver or syndicate, this state, any county, city, town, district or other subdivision of this state, an Indian tribe, or any other group or combination acting as a unit. See Arizona Laws 28-5601
- Rack: means a mechanism for delivering motor fuel from a refinery, a terminal or a bulk plant into a railroad tank car, a transport truck or other means of transfer that is outside the bulk transfer terminal system. See Arizona Laws 28-5601
- Terminal: means a storage and distribution facility for motor fuel, which is supplied by pipeline or marine vessel, that is registered as a qualified terminal by the United States internal revenue service and from which motor fuel may be removed at a rack. See Arizona Laws 28-5601
- Terminal operator: means any person who owns, operates or otherwise controls a terminal and who does not use a substantial portion of the motor fuel that is transferred through or stored in the terminal for the person's own use or consumption or in the manufacture of products other than motor fuel. See Arizona Laws 28-5601
- Use: includes the placing of fuel into any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle unless the operator of the vehicle establishes to the satisfaction of the director that the fuel was consumed for a purpose other than to propel a motor vehicle on a highway in this state and, with respect to fuel brought into this state in any such receptacle on a use class motor vehicle, the consumption of the fuel in this state. See Arizona Laws 28-5601
1. Provided by a terminal operator to any person who receives dyed diesel fuel at a terminal rack of that terminal operator.
2. Provided by a seller of dyed diesel fuel to its buyer if the diesel fuel is located outside the bulk transfer terminal system and is not sold from a retail pump posted in accordance with paragraph 3.
3. Posted by a seller on any retail pump where it sells dyed diesel fuel for use by its buyer.
B. The form of notice required under subsection A, paragraphs 1 and 2 shall be provided by the time of the removal or sale and shall appear on shipping papers, bills of lading and invoices accompanying the sale or removal of the dyed diesel fuel.