Arizona Laws 28-6003. Payment procedure; return form
A. A person shall:
Terms Used In Arizona Laws 28-6003
- 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
- Motor vehicle fuel: includes all products that are commonly or commercially known or sold as gasoline, including casinghead gasoline, natural gasoline and all flammable liquids, and that are composed of a mixture of selected hydrocarbons expressly manufactured and blended for the purpose of effectively and efficiently operating internal combustion engines. 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
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.