reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5720 - Tax payment

28-5720.
Tax payment
A. An intrastate user of use fuel on which the tax imposed by article 1 of this chapter has not been paid shall submit a remittance payable for the amount of the tax that is imposed by article 1 of this chapter,  that is due and that is computed by multiplying the number of gallons of use fuel used in use class motor vehicles that are operated by the user by the rate per gallon as set forth in section 28-5606.
B. An interstate user of use fuel on which the tax imposed by article 1 of this chapter has not been paid shall submit with each report required under section 28-5732 a remittance payable for the amount of the tax that is imposed by article 1 of this chapter,  that is due and that is computed by multiplying the number of gallons of use fuel used in use class motor vehicles that are operated by the user by the rate per gallon as set forth in section 28-5606. The taxable gallonage shall be computed on the basis of miles traveled in this state as compared to total miles traveled in and outside this state,  and the director shall prescribe the actual method of computation. If operations in more than one state are involved,  the user may compute the taxable gallonage in the prescribed manner based on one or more operating divisions involved in travel in this state,  in lieu of reporting and computing the taxable gallonage on overall operations. The vehicles to be accounted for on every report shall be determined by the vehicles for which evidence of a valid license is required pursuant to section 28-5742. From the amount of tax due,  the tax on use fuel purchased on which the tax has been previously paid shall be deducted,  if the tax paid purchases are supported by copies of the sales invoices. If the computation shows additional tax is due,  it shall be remitted with the report required under section 28-5732.
C. If a remittance to cover payment of taxes due as shown by any report required by this article to be made is sent through the United States mail properly addressed,  it is deemed received by the director,  for purposes of avoiding penalty and interest only,  on the date shown by the postmark stamped on the envelope containing the report. If a mailing date is affixed to the envelope by a machine owned or under the control of the person submitting the report and the United States post office has corrected or changed the date stamped on the envelope by causing the official United States post office postmark to also be imprinted on the envelope,  the date shown by the official United States post office postmark shall be the accepted date,  if different from the original postmark.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5721 - Additional assessment

28-5721.
Additional assessment
A. If the director is not satisfied with a report filed or the amount of use fuel tax paid by a licensee,  the director may make an additional assessment of use fuel taxes due from the licensee based on any information available to the director.
B. The director shall give written notice to the licensee of the additional assessment served personally or by mail addressed to the licensee at the licensee's address of record in the office of the director.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5722 - Additional assessment; time limit

28-5722.
Additional assessment;  time limit
A. Except in the case of a fraudulent report or failure to make a report,  a notice of additional use fuel tax proposed to be assessed shall be served on the licensee within four years after the alleged erroneous report was filed.
B. If a licensee fails or refuses to provide records or access to records demanded for auditing purposes,  the time limit prescribed in this section is tolled until the records demanded are provided. Successive failures to adequately respond to a demand for records relate back to the first demand.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5724 - Failure to file report; assessment; license revocation or suspension

28-5724.
Failure to file report;  assessment;  license revocation or suspension
A. If a person fails,  neglects or refuses to make a report required by this article,  the director shall make an estimate for the month for which the licensee failed to make the report based on any information available to the director.
B. The director shall give the person written notice of the assessment served personally or by mail addressed to the person at the person's address of record in the office of the director.
C. If a person fails,  neglects or refuses to make a report required by this article with full payment of the tax due,  the director may revoke or suspend the person's license.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5725 - Interstate user credits or refunds

28-5725.
Interstate user credits or refunds
A. An interstate user shall file a written application for a credit or refund within three years after the date the original tax report was required to be filed. An interstate user shall not file an application for a credit or refund more than once in a calendar quarter,  and an application for a refund shall not be for less than fifty dollars for a calendar quarter or shall be for at least ten dollars in a three year period. The application for credit or refund shall state the specific grounds on which the request for refund or credit is based and shall contain any additional information that the director requires.
B. The director shall:
1. Pay a refund from current use fuel tax receipts.
2. Deduct a refund from the monthly use fuel tax receipts before the deposit pursuant to section 28-5730.
C. If the director does not issue a refund within sixty days after a complete application for refund is filed as prescribed in this article,  the director shall pay interest at the rate of eleven per cent per year from the date the complete application for refund is filed until the date on which the refund is made.
D. If the director denies a refund,  the director shall notify the claimant that the refund is denied. The director's denial is final unless the applicant makes a written request for a hearing as prescribed in section 28-5924.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5727 - Erroneous assessment; cancellation in records

28-5727.
Erroneous assessment;  cancellation in records
If an amount has been illegally or erroneously assessed against a licensee,  the director shall cancel that amount on the director's records if a written claim for the amount is made within three years after the illegal or erroneous assessment is made.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5728 - Use fuel tax credit

28-5728.
Use fuel tax credit
A. A person who files a report under this article is entitled to a credit against the use fuel tax imposed under article 1 of this chapter,  in addition to any other credit provided by this article,  if the person has done all of the following:
1. Paid the use fuel tax imposed by article 1 of this chapter on use fuel purchased in this state.
2. Consumed the use fuel outside this state.
3. Paid a tax with respect to the use fuel in one or more other states or jurisdictions.
B. The amount of the use fuel tax credit provided by subsection A of this section for each gallon of use fuel that is purchased in this state and that is consumed outside this state is two cents.
C. To qualify for the credit under this section,  the person shall submit any evidence required by the department. The director may authorize the person to submit the evidence required under this section with the report required by section 28-5732.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5730 - Use fuel tax; distribution

28-5730.
Use fuel tax;  distribution
A. The director shall deposit,  pursuant to sections 35-146 and 35-147,  the use fuel taxes in the Arizona highway user revenue fund.
B. The director shall deposit,  pursuant to sections 35-146 and 35-147,  all fees imposed by this article and received by the director in the Arizona highway user revenue fund.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5731 - Record requirements

28-5731.
Record requirements
A. A licensee under this article shall make records as prescribed and in the manner required by the director as reasonably necessary to substantiate reports required by this article. A licensee shall retain those records at least until the later of the following:
1. Three years after a report is required to be filed pursuant to section 28-5732.
2. Three years after a report is filed.
B. The records shall include receipts pursuant to section 28-5617 for each sale or transfer of use fuel for use in a use class motor vehicle. In addition to the information required by section 28-5617,  a licensee shall identify the motor vehicle by license plate number or unit number on the receipt or transaction listing.
C. The director may examine the books,  papers,  records and equipment of any person using,  dealing in,  transporting or storing fuel to determine whether the use fuel taxes due under article 1 of this chapter are properly reported and paid.
D. A person from whom the director has requested records may:
1. Make the records available at the office designated by the director.
2. If the place of business where records may be audited is located in this state,  request the director to audit the records at the person's place of business.
E. If the person does not make records available at the office designated by the director and the place of business where records may be audited is located outside this state,  the director may require the person to pay the department in advance for the cost of reimbursing employee subsistence and travel expenses.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5732 - Report requirements

28-5732.
Report requirements
A. The reporting period for a person who is an interstate user is a calendar quarter. On or before the last day of the month after the close of the reporting period an interstate user shall file with the director a report stating the amount of use fuel used during the reporting period and other information the director requires. The report shall be in a form prescribed by the director and shall not be under oath but shall contain or be accompanied by a written declaration that it is made under penalties of perjury. An interstate user shall file a report with the director for each reporting period even though no use fuel is used during,  or tax is due for,  the reporting period.
B. In lieu of a surety bond,  the director may allow the prepayment of taxes based on the preceding reporting period's liability accrued by the interstate user.
C. Failure to receive the authorized report forms does not relieve a person from the obligation of submitting a report to the director,  but the person may make a written report to the director setting forth all information required on the prescribed form. On or before the due date,  the person shall file such a report,  and the remittance payable to the department for the amount of tax,  penalty,  interest or other fees due,  and the director shall accept the report in lieu of a report in the prescribed form.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5734 - Interstate user license requirement

28-5734.
Interstate user license requirement
A. Except as provided in section 28-5739,  it is unlawful for a person to act as an interstate user without being licensed as an interstate user. Unless otherwise specified,  a person who violates this subsection is subject to the penalties prescribed in section 28-5921.
B. A person who is an interstate user shall obtain a use fuel license in the name of the motor vehicle registrant,  except that:
1. At the rental company's option,  a rental company receiving approval for consolidated tax filing from the director may be the licensee in lieu of the vehicle registrant.
2. If the registrant leases the motor vehicle to a lessee who is licensed as an interstate user and there is a written agreement so providing,  the registrant may permit the lessee to include the vehicle under the lessee's license for purposes of this article. A written lease agreement shall specify which party to the lease agreement is responsible for obtaining the interstate user license.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5735 - License application; fee

28-5735.
License application;  fee
A. An applicant for a license required by this article shall file with the director or authorized third party both:
1. An application that:
(a) Is in the form and submitted in the manner that the director prescribes.
(b) States the name and address of the applicant and other information as required by this article or by the director.
(c) Is not under oath but contains or is accompanied by a written declaration that it is made under penalties of perjury.
2. A ten dollar filing fee.
B. If a licensee acts in a capacity other than that for which a license has been issued,  the licensee shall both:
1. Apply for an additional license in accordance with this section.
2. Submit with each application a filing fee in accordance with this section.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5736 - Bond requirement

28-5736.
Bond requirement
A. The director may require an interstate user or applicant to post a surety or cash bond if one or more of the following apply:
1. The interstate user fails to file tax reports timely or to remit taxes timely.
2. The director determines that the interests of this state or member jurisdictions are in jeopardy.
3. The applicant is not based in a jurisdiction that is a member of the international fuel tax agreement.
4. The applicant does not have a good standing status from another member jurisdiction as a result of a previous license.
5. The applicant does not have history as a motor carrier in this state or any other member jurisdiction.
B. If required,  the surety or cash bond:
1. Shall indicate that the interstate user is the principal obligor and the state is the obligee.
2. Shall be conditioned on the interstate user faithfully complying with this article and the prompt filing of true reports and payment by the interstate user of all use fuel taxes and fees due or accrued under this article,  together with all penalties and interest on the taxes and fees.
3. Shall be in an amount that is prescribed by the director and that does not exceed one hundred thousand dollars.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5737 - Discharge of surety

28-5737.
Discharge of surety
A. On written request to the director,  a surety on a bond furnished by a licensee pursuant to this article shall be discharged from any liability to the state accruing on the bond after the last day of the month that includes the sixtieth day after the date of filing the request but not from liability already accrued or accruing before the last day of the month that includes the end of the sixty day period. On receipt of such a request,  the director shall promptly notify the licensee who furnished the bond in question.
B. Unless the licensee files a new bond satisfactory to the director on or before the last day of the month that includes the end of the sixty day period,  the director shall immediately revoke the licensee's license.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5738 - License denial

28-5738.
License denial
The director or authorized third party may deny a license if the application:
1. Is filed by a person whose license at any time before application has been revoked for cause by the director.
2. Contains a misrepresentation,  misstatement or omission of material information required by the application.
3. Is filed by some person as a subterfuge for the real person in interest whose license or registration at any time before application has been revoked for cause by the director.
4. Is filed by a person who is delinquent in the payment of any fee,  tax,  penalty or other amount due the department or for its account as determined by the director after granting the applicant a hearing of which the applicant is given ten days' notice in writing and in which the applicant has the right to appear in person or by counsel and present testimony.
5. Is filed by a person who has been licensed previously by any member jurisdiction of the international fuel tax agreement and that license is under revocation.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5739 - Single trip and other limited use fuel tax permits

28-5739.
Single trip and other limited use fuel tax permits
A. If a use class motor vehicle is propelled by use fuel and is operated in this state in the course of interstate traffic,  the department may issue,  in lieu of an interstate user license,  a special single trip use fuel tax permit authorizing operation of the vehicle for a single trip through this state or from a point on the Arizona border to a point in this state and return to the border.
B. The fee for the single trip use fuel tax permit is $65 for more than fifty miles traveled on the highways in this state and $16 for fifty miles or less traveled on the highways in this state.
C. The single trip use fuel tax permit is valid for ninety-six hours.
D. The department:
1. Shall issue a single trip use fuel tax permit in duplicate.
2. May issue a single trip use fuel tax permit for a vehicle entering this state at Teec Nos Pos and exiting at Black Rock or entering this state at Black Rock and exiting at Teec Nos Pos even if the vehicle exits and reenters this state during the trip.
3. May issue a special thirty,  ninety or one hundred eighty day use fuel tax permit for a use class motor vehicle if the vehicle is in this state for a limited time. The fees for these permits are as follows:
(a) For a thirty day permit,  $130.
(b) For a ninety day permit,  $390.
(c) For a one hundred eighty day permit,  $780.
E. The director may authorize third parties to issue use fuel tax permits pursuant to this section in accordance with rules adopted by the director.
F. The director shall deposit,  pursuant to sections 35-146 and 35-147,  fees collected pursuant to this section at ports of entry on the border between this state and Mexico as follows:
1. Fifty-five percent in the state highway fund established by section 28-6991.
2. Forty-five percent in the Arizona highway patrol fund established by section 41-1752.
G. The fees imposed pursuant to this section do not apply to a use class motor vehicle that is used in the production of:
1. Motion pictures,  including films to be shown in theaters and on television.
2. Industrial,  training and educational films.
3. Commercials for television.
4. Video discs.
5. Videotapes.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5740 - License issuance; duration

28-5740.
License issuance;  duration
A. The director or authorized third party shall issue a license to an applicant if:
1. The application is in proper form and has been accepted for filing.
2. Any other conditions and requirements of this article have been met.
B. A license is valid until cancelled,  surrendered or revoked pursuant to this article.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5742 - Evidence of valid license

28-5742.
Evidence of valid license
A. A licensee who is an interstate user shall carry evidence of a valid license at all times in the cab of the vehicles operated by the licensee.
B. The operator of a motor vehicle shall display evidence of a valid license to the director,  the director's authorized agents or any other law enforcement officer in this state on demand or at any port of entry or exit as required.
C. If evidence of a properly issued license is not displayed,  whether through loss or theft or for any other reason,  the operator of the vehicle may be required to purchase a special single trip use fuel tax permit pursuant to section 28-5739.
D. An interstate user licensee is liable for any use fuel tax that accrues to each motor vehicle operated by the licensee.
E. If evidence of a valid license is lost,  stolen or destroyed,  an interstate user licensee's liability for use of that evidence of a valid license is relieved twenty-four hours after the director receives written notification from the licensee that the evidence of a valid license has been lost,  stolen or destroyed.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5743 - Discontinuance of business

28-5743.
Discontinuance of business
A. If a person ceases to be a licensee by reason of discontinuance,  sale or transfer of the person's business at any location:
1. The person shall:
(a) Notify the director in writing at the time the discontinuance,  sale or transfer takes effect.
(b) Give the director the date of discontinuance.
(c) If there is a sale or transfer of the business,  give the director the name and address of the purchaser or transferee.
2. All taxes,  penalties and interest not yet due and payable under this article,  notwithstanding this article,  are due and payable concurrently with the discontinuance,  sale or transfer.
3. The licensee shall:
(a) Make a report.
(b) Pay all taxes,  fees,  penalties and interest.
(c) Surrender to the director the license certificate issued to the licensee and all duplicates of a valid license.
B. Unless the notice prescribed in subsection A has been given to the director,  the seller and the seller's surety are liable for the tax,  fees,  penalties and interest accruing against the transferee,  but only to the extent of the value of the property transferred.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5745 - License revocation; hearing

28-5745.
License revocation;  hearing
A. The director may revoke the license of a person who refuses or neglects to comply with any provision of this article or any rule adopted pursuant to this article.
B. Before revoking the license,  the director shall send notice by certified mail to the licensee at the licensee's address of record ordering the licensee to appear in the office of the director on a date at least ten days after mailing the notice and to show cause why the licensee's license should not be revoked.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5802 - Vehicle license tax exemption; veterans

28-5802.
Vehicle license tax exemption;  veterans
A. Notwithstanding sections 28-2003 and 28-5801,  the registering officer shall not collect a vehicle license tax or registration fee from:
1. A veteran residing in this state for a vehicle or any replacement of the vehicle acquired by financial aid from the United States department of veterans affairs pursuant to Public Laws 79-663,  85-56,  85-857,  90-77,  91-666 and 93-538;  38 United States Code sections 1901 through 1988.
2. A veteran for a personally owned vehicle or a veteran and another party owning a vehicle if the veteran is certified by the United States department of veterans affairs as having a one hundred percent disability and drawing compensation on that basis. The exemption provided by this paragraph applies to a surviving spouse of the veteran with a disability until the surviving spouse's remarriage or death.
B. On initial registration of a vehicle a veteran claiming an exemption under subsection A of this section shall present satisfactory proof of the United States department of veterans affairs financial aid or government compensation and certificate on determination of one hundred percent disability,  as applicable. The veteran may claim and be granted an exemption and the surviving spouse may renew the registration pursuant to the terms of the exemption provided to the veteran for only one vehicle or any replacement of the vehicle owned by the veteran or the surviving spouse until the surviving spouse's remarriage or death.
C. Notwithstanding sections 28-2003 and 28-5801,  the registering officer shall not collect a vehicle license tax and registration fee from a veteran for a personally owned vehicle or a veteran and another party owning a vehicle. The exemption allowed by this subsection applies only to one vehicle and only if all of the following apply:
1. The veteran is a bona fide purple heart medal recipient.
2. The veteran was honorably discharged from the United States military.
3. On initial registration of the vehicle,  the veteran submits satisfactory proof to the department that the person is a veteran and a bona fide purple heart medal recipient and was honorably discharged as required by paragraph 2 of this subsection.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5803 - Vehicle license tax exemption; individuals with disabilities

28-5803.
Vehicle license tax exemption;  individuals with disabilities
A. Notwithstanding section 28-5801,  the registering officer shall not collect a vehicle license tax for a vehicle owned by a resident who is a recipient of public monies as an individual with a disability under title 16 of the social security act.
B. A resident claiming the exemption under this section shall present satisfactory proof of the assistance described in subsection A of this section.
C. A resident with a disability may claim only one vehicle for exemption under this section.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5803.01 - Vehicle license tax and registration fee exemption; spouse or dependents of first responder or military member; applicability; definitions

28-5803.01.
Vehicle license tax and registration fee exemption;  spouse or dependents of first responder or military member;  applicability;  definitions
A. Notwithstanding sections 28-2003 and 28-5801,  beginning January 1,  2016,  the registering officer may not collect a vehicle license tax or registration fee for a vehicle owned by a surviving spouse or a surviving dependent of a deceased first responder who was killed in the line of duty or who died from injuries suffered in the line of duty on or after April 5,  1933.
B. Notwithstanding sections 28-2003 and 28-5801,  beginning January 1,  2017,  the registering officer may not collect a vehicle license tax or registration fee for a vehicle owned by a resident of this state who is a surviving spouse or a surviving dependent of a deceased member of the United States military who was killed in the line of duty or who died from injuries suffered in the line of duty.
C. The exemption for a surviving spouse that is provided by this section applies until the surviving spouse's remarriage or death. The exemption for the surviving dependent applies until the person is no longer considered a dependent.
D. A surviving spouse or surviving dependent may claim only one vehicle for exemption under subsection A of this section or one vehicle for exemption under subsection B of this section.
E. For the purposes of this section:
1. " Dependent"  means an unmarried child of a first responder or United States military member who meets one of the following qualifications:
(a) Is under eighteen years of age.
(b) Is at least eighteen years of age and under twenty-three years of age only during any period that the child is a full-time student.
(c) Is under a disability that began before the child attained twenty-three years of age and remains a dependent of the surviving spouse or a guardian.
2. " First responder"  has the same meaning prescribed in section 36-661 and includes a person who is a volunteer first responder and who is operating in an official capacity on behalf of a government entity that is involved in an emergency or law enforcement response.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5804 - Privately owned motor vehicle used as school bus; classification; vehicle license tax

28-5804.
Privately owned motor vehicle used as school bus;  classification;  vehicle license tax
A. A separate classification of motor vehicles is established for purposes of taxation pursuant to article IX,  section 11,  Constitution of Arizona,  that consists of privately owned motor vehicles that are exclusively operated as school buses.
B. Notwithstanding section 28-5801,  the registering officer shall collect at the time of application for and before registration of the motor vehicle classified under this section an annual vehicle license tax of four dollars for each one hundred dollars in value. During the first twelve months of the life of the vehicle as determined by its initial registration,  the value is one per cent of the manufacturer's base retail price of the vehicle. During each succeeding twelve month period the value of the vehicle is fifteen per cent less than the value of the preceding twelve month period.
C. The minimum amount of the license tax computed under this section is five dollars per year for each vehicle subject to the tax.
D. Except as specifically provided in this section,  the vehicle license tax on a vehicle classified under this section is governed by this article.
E. If a school bus is temporarily operated for purposes other than those prescribed by section 28-101,  the registering officer shall:
1. Assess and collect monthly a vehicle license tax equal to one-tenth of the annual vehicle license tax provided in section 28-5801 for each calendar month that the motor vehicle is so operated in this state.
2. Not apportion the vehicle license tax for any fraction of a calendar month.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5805 - Motor vehicle powered by alternative fuel; classification; vehicle license tax; definitions

28-5805.
Motor vehicle powered by alternative fuel;  classification;  vehicle license tax;  definitions
A. A separate classification of motor vehicles is established for purposes of taxation pursuant to article IX,  section 11,  Constitution of Arizona,  that consists of motor vehicles that are powered by alternative fuel and for which the department issues an alternative fuel vehicle special plate or sticker pursuant to section 28-2416.
B. Notwithstanding section 28-5801,  the registering officer shall collect at the time of application for and before registration of the motor vehicle that is classified under this section an annual license tax of $4 for each $100 in value. The motor vehicle value is determined as follows:
1. For a motor vehicle that is registered in this state before January 1,  2022,  the value of the motor vehicle is one percent of the manufacturer's base retail price of the motor vehicle. After the first twelve months of the life of the motor vehicle as determined by its initial registration,  the value of the motor vehicle is fifteen percent less for each twelve-month period than the value for the preceding twelve-month period.
2. For a motor vehicle that is initially registered in this state during a period beginning January 1,  2022 and ending December 31,  2022,  during the first twelve months of the life of the motor vehicle as determined by its initial registration,  the value of the motor vehicle is twenty percent of the manufacturer's base retail price of the motor vehicle. During each succeeding twelve-month period,  the value of the motor vehicle is fifteen percent less than the value for the preceding twelve-month period.
C. The registering officer shall collect the vehicle license tax on a motor vehicle that is powered by alternative fuel and that is initially registered from and after December 31,  2022 in accordance with section 28-5801. The minimum amount of the vehicle license tax collected pursuant to this subsection must be in accordance with section 28-5801 and shall be distributed pursuant to section 28-5808,  subsection B.
D. Except as provided in subsection C of this section,  the minimum amount of the license tax computed under this section is $5 per year for each motor vehicle subject to the tax.
E. Except as specifically provided in this section,  the vehicle license tax on a motor vehicle classified under this section is governed by this article.
F. For the purposes of this section:
1. " Alternative fuel"  has the same meaning prescribed in section 1-215.
2. " Motor vehicle"  means a vehicle that meets the safety standards of the national highway traffic safety administration and includes:
(a) Neighborhood electric vehicles that meet the standards prescribed in 49 Code of Federal Regulations section 571.500,  except that,  if a vehicle is designed to be operated at speeds of twenty miles per hour or less,  the vehicle is not required to have a seventeen digit vehicle identification number.
(b) Neighborhood electric shuttles.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5806 - Privately owned motor vehicle used for ambulance or fire fighting services; classification; vehicle license tax; definition

28-5806.
Privately owned motor vehicle used for ambulance or fire fighting services;  classification;  vehicle license tax;  definition
A. A separate classification of motor vehicles is established for purposes of taxation pursuant to article IX,  section 11,  Constitution of Arizona,  that consists of privately owned motor vehicles that are used solely for the purpose of providing ambulance or fire fighting services.
B. Notwithstanding section 28-5801,  at the time of application for and before registration of the motor vehicle classified pursuant to subsection A of this section the registering officer shall collect an annual license tax at the rate of four dollars for each one hundred dollars in value. During the first twelve months of the life of the vehicle as determined by its initial registration,  the value is one per cent of the manufacturer's base retail price of the vehicle. During each succeeding twelve month period the value of the vehicle is fifteen per cent less than the value of the preceding twelve month period.
C. The minimum amount of the license tax computed under this section is five dollars per year for each vehicle subject to the tax.
D. Except as specifically provided in this section,  the vehicle license tax on vehicles classified pursuant to subsection A of this section is governed by this article.
E. If a vehicle is temporarily operated for purposes other than providing ambulance or fire fighting services,  the registering officer shall:
1. Assess and collect monthly a vehicle license tax equal to one-tenth of the annual vehicle license tax provided for by section 28-5801 for each calendar month that the motor vehicle is so operated in this state.
2. Not apportion the vehicle license tax for any fraction of a calendar month.
F. For purposes of this section,  " ambulance"  means a vehicle for which a certificate of registration has been issued pursuant to title 36,  chapter 21.1.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5807 - Registration period; proration; retroactive collection

28-5807.
Registration period;  proration;  retroactive collection
A. The director shall initially register a vehicle with a registration expiration of twelve months from the last day of the month in which the vehicle was initially purchased.
B. The director may register or reregister a vehicle for less than twelve months and prorate the annual vehicle license tax if the director determines proration tends to fulfill the purpose of the monthly registration system.
C. The director shall not collect a vehicle license tax retroactively for any period that the vehicle was not registered if the current owner of the vehicle was not the owner of the vehicle during any part of the period in which the vehicle was not registered.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5811 - Vehicle license tax and registration fee exemption; United States armed forces members

28-5811.
Vehicle license tax and registration fee exemption;  United States armed forces members
A. Notwithstanding sections 28-2003 and 28-5801,  an Arizona resident who is a member of the United States armed forces,  including a member of a national guard or reserve unit,  who is deployed in support of a worldwide contingency operation of the United States armed forces may register or renew the registration of a motor vehicle for one year without payment of registration fees and the vehicle license tax if the applicant presents evidence satisfactory to the department that the applicant meets the requirements of this section. The exemption from payment of registration fees and the vehicle license tax pursuant to this subsection may be taken only as follows:
1. A total of one time by the member,  the member's spouse or the member's legally designated representative pursuant to subsection B of this section.
2. From the time of deployment until one year after the member is discharged from the military.
B. This section applies to:
1. No more than two motor vehicles owned or leased by the member of the United States armed forces.
2. The surviving spouse or legally designated representative of a member of the United States armed forces who met the requirements prescribed in subsection A of this section and who died or who is listed as missing in action while serving on active military duty as provided in subsection A of this section.
C. Notwithstanding subsection A of this section,  a person who would otherwise qualify for an exemption under subsection A of this section and whose registration fees and vehicle license tax for a motor vehicle were paid during the time the member of the United States armed forces was on active military duty as provided in subsection A of this section is not entitled to a refund but may apply the registration fees and vehicle license taxes paid for the motor vehicle to the next registration period for that motor vehicle.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5812 - Incorrect distributions; adjustments

28-5812.
Incorrect distributions;  adjustments
A. If the director determines that any of the amounts distributed pursuant to this article during the preceding twenty-four months are incorrect,  the director shall adjust future monthly distributions to correct any overages or shortages as provided in this section. The director shall distribute vehicle license tax revenues in accordance with the adjusted distributions determined pursuant to this section.
B. An adjustment to the amount distributed shall not be initiated pursuant to this section more than twenty-four months after the original distribution.
C. The director shall adjust the distributions as follows:
1. In the case of overages,  the director shall reduce the subsequent monthly distribution by the amount of the overage if the remaining distribution is at least seventy-five per cent of the amount that would otherwise have been distributed to the recipient. If the entire amount of the required adjustment cannot be made in a single month,  the director shall repeat the procedure in subsequent months until the overage is corrected.
2. In the case of shortages,  the director shall increase the subsequent monthly distribution by the amount of the shortage,  if the total amount of all of the increases in a single month does not exceed the total amount of all of the reductions made pursuant to paragraph 1 in that month. If the total of all reductions in a month is less than the amount of the increases,  the director shall proportionally reduce the increases.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5851 - Definitions

28-5851.
Definitions
In this article,  unless the context otherwise requires:
1. " Declared gross weight"  has the same meaning prescribed in section 28-5431. If a declaration has not been made,  declared gross weight means gross weight.
2. " Gross weight"  has the same meaning prescribed in section 28-5431.
3. " Motor carrier"  means a person who operates or causes to be operated a motor vehicle on a public highway.
4. " Motor vehicle"  means a self-propelled motor driven vehicle that has a declared gross vehicle weight of more than twelve thousand pounds and that is subject to vehicle registration before lawful operation on the public highways in this state,  excluding a motor vehicle that is exempt from gross weight fees pursuant to section 28-5432.
5. " Public highway"  means any way or place in this state that is constructed or maintained with public monies and that is open to use by the public as a matter of right for the purpose of vehicular travel,  including a highway under construction.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5853 - Motor carrier fee exemptions

28-5853.
Motor carrier fee exemptions
A. The fee imposed by section 28-5852 does not apply to either:
1. A school bus.
2. A motor vehicle that is used in the production of:
(a) Motion pictures,  including films to be shown in theaters and on television.
(b) Industrial,  training and educational films.
(c) Commercials for television.
(d) Video discs.
(e) Videotapes.
B. The department shall establish administrative procedures for determining which motor vehicles are eligible for the exemptions provided in this section.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5854 - Motor vehicle; motor carrier fee rate

28-5854.
Motor vehicle;  motor carrier fee rate
A. The director shall determine the annual motor carrier fee owed for each motor vehicle registered in this state pursuant to the following table:
Vehicle weight Fee
12, 001 - 14, 000 $ 64.00
14, 001 - 16, 000 73.00
16, 001 - 18, 000 82.00
18, 001 - 20, 000 91.00
20, 001 - 22, 000 101.00
22, 001 - 24, 000 110.00
24, 001 - 26, 000 119.00
26, 001 - 28, 000 128.00
28, 001 - 30, 000 137.00
30, 001 - 32, 000 146.00
32, 001 - 36, 000 155.00
36, 001 - 40, 000 173.00
40, 001 - 45, 000 336.00
45, 001 - 50, 000 374.00
50, 001 - 55, 000 412.00
55, 001 - 60, 000 450.00
60, 001 - 65, 000 627.00
65, 001 - 70, 000 693.00
70, 001 - 75, 000 750.00
75, 001 - 80, 000 800.00
B. The motor carrier fee imposed by this section shall be added to the gross weight fee imposed by section 28-5433 and is payable at the time the motor vehicle is registered. The director shall consolidate the motor carrier fee imposed by this section with the gross weight fee imposed by section 28-5433 for the purpose of reducing administrative activities of motor carriers and the department. The director shall prepare appropriate forms to perform the consolidation.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5855 - Motor vehicle; reduced motor carrier fee; load restrictions; civil traffic violation

28-5855.
Motor vehicle;  reduced motor carrier fee;  load restrictions;  civil traffic violation
A. The director shall compute a reduced motor carrier fee that is seven-tenths of the full rate for a motor vehicle if:
1. The motor carrier has prequalified for the reduced motor carrier fee with the department before registration of each motor vehicle by applying for the reduced fee status.
2. Forty-five per cent or more of the mileage during the registration year is traveled without a load or with any of the following:
(a) Equipment that makes a motor vehicle ready for the road.
(b) Restraining equipment that makes the load safe.
(c) Equipment normally carried with the motor vehicle and used for the loading or unloading of the motor vehicle.
(d) Empty containers,  empty returnable containers and empty boxes that are being returned to the point of shipment.
(e) Goods or commodities that are being returned to the point of shipment as a result of spoilage,  damage,  misfills,  consignee rejection or consignee return.
B. A motor carrier who pays a reduced motor carrier fee pursuant to this section for a motor vehicle shall not operate that motor vehicle in violation of subsection A,  paragraph 2. A violation of this subsection is a civil traffic violation.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5856 - Motor vehicle; reduced motor carrier fee; less than full load capacity; civil traffic violation

28-5856.
Motor vehicle;  reduced motor carrier fee;  less than full load capacity;  civil traffic violation
A. The director shall compute a reduced motor carrier fee that is seven-tenths of the full rate for a motor vehicle that weighs more than twenty-six thousand pounds if all of the following apply:
1. The motor carrier has done both of the following:
(a) Applied to the department for reduced fee status.
(b) Given the information required by the director to determine the eligibility of the fleet to be classified under this section.
2. The vehicle begins and ends a qualifying trip at the same point without having added to its load any items other than those listed in section 28-5855,  subsection A,  paragraph 2.
3. At the midway point in a qualifying trip,  the load is less than forty-five per cent of the full load capacity of the vehicle. For purposes of this paragraph,  " full load capacity"  means the registered gross weight of the vehicle minus the weight of the vehicle without a load.
B. A motor carrier who pays a reduced motor carrier fee pursuant to this section for a motor vehicle shall not operate that motor vehicle in violation of subsection A,  paragraph 2 or 3 of this section. A violation of this subsection is a civil traffic violation.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5857 - Motor vehicle; reduced motor carrier fee; agricultural products; civil traffic violation; definition

28-5857.
Motor vehicle;  reduced motor carrier fee;  agricultural products;  civil traffic violation;  definition
A. The director shall compute a reduced motor carrier fee that is seven-tenths of the full rate for a motor vehicle that is used only for transporting agricultural products if the motor carrier has done both of the following:
1. Applied to the department for reduced fee status.
2. Given the information required by the director to determine the eligibility of the vehicle to be classified under this section.
B. A motor carrier who pays a reduced motor carrier fee under this section may not apply for a reduced motor carrier fee provided for under section 28-5855 or 28-5867.
C. A motor carrier who pays a reduced motor carrier fee pursuant to this section for a motor vehicle shall not use that motor vehicle for transporting anything other than agricultural products. A violation of this subsection is a civil traffic violation.
D. For the purposes of this section,  " agricultural products"  means either:
1. Crops,  livestock,  machinery or supplies used or produced in farming operations.
2. Products,  crops or livestock in their unmanufactured or unprocessed states.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5858 - Gross vehicle weight change

28-5858.
Gross vehicle weight change
A. A motor carrier declaring an increased or decreased gross vehicle weight for a motor vehicle operated by the motor carrier pursuant to section 28-5435 establishes a new gross vehicle weight for motor carrier fee purposes.
B. The effective date of the new weight for motor carrier fee purposes is the first day of the next month immediately after the effective date of the registration change.
C. A reduced gross vehicle weight is not allowed for motor carrier fee purposes unless the motor carrier makes available to the director a copy of the new motor vehicle registration showing the new reduced weight.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5859 - Refunds

28-5859.
Refunds
A. If the director determines that a motor carrier fee,  penalty or interest has been overpaid,  the director shall:
1. State that fact in the director's records.
2. Either credit the excess on any amount then due from the motor carrier or make a refund to the motor carrier or the motor carrier's successors,  administrators,  executors or assignees.
B. The director shall not allow a credit or refund after three years from the date of overpayment unless the motor carrier files with the director a written claim for credit or refund within the three years.
C. The motor carrier shall state the specified grounds on which a claim is based.
D. The director may pay the refund from any motor carrier fee receipts in the possession of the director before disposition of the receipts.