28-6004. Payment deduction
87 words·~1 min read·
/az/title-28/28-6004A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.