28-5607. Fuel imported by other than licensed supplier; payment of tax; fee; import limitation
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/az/title-28/28-5607A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A. A person who is not licensed as a supplier and who imports motor fuel from a point outside this state to a point in this state shall pay both:
1. The tax at a department facility approved by the director before importing the fuel.
2. A twenty-five dollar administrative processing fee.
B. A person who is not licensed as a supplier and who causes motor fuel on which taxes have not been collected to be transported from a point outside this state to a point in this state shall pay to the director the following:
1. The tax required by section 28-5606 or 28-8344.
2. A penalty equal to the tax required by section 28-5606 or 28-8344.
3. Interest of one per cent per month or portion of a month on the tax.
C. A person who is not licensed as a supplier may not import more than sixteen thousand gallons of motor fuel per calendar year.