reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5863 - Single trip motor carrier fee trip permit; fee; expiration

28-5863.
Single trip motor carrier fee trip permit;  fee;  expiration
A. There is imposed against each motor vehicle for a single trip motor carrier fee trip permit a motor carrier fee of either:
1. $12 for fifty miles or less to be traveled on the highways of this state.
2. $48 for more than fifty miles to be traveled on the highways of this state.
B. A single trip motor carrier fee trip permit:
1. Expires on the completion of the specific trip for which it is issued and applies only for a period of ninety-six hours after the time of issuance unless an extension of time is authorized by the director.
2. Is valid for a single trip for vehicles entering this state at Black Rock and exiting at Teec Nos Pos or entering this state at Teec Nos Pos and exiting at Black Rock even if the vehicles exit and reenter this state during the trip.
C. The director may authorize third parties to issue single trip motor carrier fee trip permits pursuant to this section in accordance with rules adopted by the director.
D. 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.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5864 - Special thirty day motor carrier fee permit

28-5864.
Special thirty day motor carrier fee permit
A. The department may issue a special thirty day motor carrier fee permit for a motor vehicle if the vehicle is not in the commercial transportation business,  is in this state for a limited period of time and will make limited use of this state's highways.
B. The motor carrier fee for a special thirty day permit is $96.
C. The director may authorize third parties to issue special thirty day motor carrier fee trip permits pursuant to this section in accordance with rules adopted by the director.
D. 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.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5867 - Motor vehicle; reduced motor carrier fee; limited mileage; transporters; civil traffic violation

28-5867.
Motor vehicle;  reduced motor carrier fee;  limited mileage;  transporters;  civil traffic violation
A. Notwithstanding section 28-5854,  subsection A,  the annual motor carrier fee for a motor vehicle that weighs more than twenty-six thousand pounds and that:
1. Is driven less than two thousand miles each year is eighty dollars.
2. Is driven two thousand or more miles but less than four thousand miles each year is one hundred sixty dollars.
3. Has a valid transporter license plate issued pursuant to chapter 10,  article 9 of this title is eighty dollars.
B. In order to qualify for the reduced motor carrier fees prescribed in subsection A of this section,  a motor carrier shall:
1. Apply to the department for reduced fee status.
2. Submit the information required by the director to determine the eligibility of the motor vehicle to be classified under this section.
C. A motor carrier that pays a reduced motor carrier fee under this section may not apply for a reduced motor carrier fee provided under section 28-5856 or 28-5857.
D. A motor vehicle that is subject to a reduced motor carrier fee pursuant to subsection A,  paragraph 1 of this section shall not be driven two thousand or more miles each year.
E. A motor vehicle that is subject to a reduced motor carrier fee pursuant to subsection A,  paragraph 2 of this section shall not be driven four thousand or more miles each year.
F. A violation of subsection D or E of this section is a civil traffic violation.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5922 - Enforcement powers

28-5922.
Enforcement powers
A. In the enforcement of this chapter,  the director may:
1. Hold hearings.
2. Take testimony.
3. Issue subpoenas and compel attendance of witnesses for the purpose of taking testimony.
4. Conduct investigations the director deems necessary.
5. Prescribe the forms on which reports are made to the director and other forms and information the director deems necessary.
B. If a witness fails to appear at the time and place designated in the subpoena by the director,  fails to answer questions relating to the subject matter of the inquiry before the director or fails to produce a document directed by the director to be produced,  by an affidavit setting forth the facts,  the director may apply to the superior court in the county where the hearing is held,  and the court shall proceed as though the failure or refusal had occurred in an action pending before it.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5923 - Collection

28-5923.
Collection
A. In an action for the collection of motor fuel taxes or interest or penalties imposed in connection with the taxes,  an assessment by the director of the amount of the tax due or interest or penalties due this state is prima facie evidence of the claim of the state,  and the burden of proof is on the person to show that the assessment was incorrect and contrary to law.
B. The attorney general shall prosecute an action to collect any delinquent tax or penalty.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5924 - Hearing; rehearing

28-5924.
Hearing;  rehearing
A. A person aggrieved by an assessment,  decision or order of the director under this chapter may make a written request for a hearing in the office of the director within thirty days after service of the notice to show cause why the assessment,  decision or order is in error or to present any other facts or testimony that is relevant. A written request for a hearing shall include the reasons why the assessment,  decision or order of the director is in error. Only the reasons set forth in the request for hearing may be raised at the hearing. The hearing may be continued from time to time.
B. If the person does not request a hearing within thirty days,  the assessment,  decision or order is final.
C. After consideration of the evidence presented at the hearing,  the director shall serve notice in writing to the person of the director's finding and order. Within ten days after service of the notice of the finding and order of the hearing,  the person may request in writing a rehearing on the matter. The director may grant a request for a rehearing based on rules adopted by the director relating to conditions for rehearings.
D. If the person does not request a rehearing or if the director denies the request for a rehearing,  the assessment,  decision or order is final ten days after the notice is served.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5925 - Payment; distribution

28-5925.
Payment;  distribution
A. The supplier,  as shown in the records of the terminal operator,  who removes the taxable gallons shall precollect and remit on behalf of consumers and users to the department the taxes that are imposed by sections 28-5606 and 28-8344 and that are measured by the invoiced gallons of motor fuel removed by a licensed supplier from a terminal or refinery in this state other than a bulk transfer.
B. The supplier and each reseller shall list the amount of tax as a separate line item on all invoices or billings or as a separate billing.
C. The motor fuel tax that is accrued in any calendar month shall be paid on or before the twenty-seventh day of the next succeeding calendar month to the director.
D. A supplier shall remit any late taxes remitted to the supplier by an eligible purchaser and shall notify the department in a timely manner of any late remittances if that supplier has previously given notice to the department of an uncollectible tax amount pursuant to section 28-5639,  subsection B.
E. On payment,  the director shall promptly:
1. Deposit motor fuel tax monies as prescribed in sections 28-5926 and 28-5927.
2. Deposit,  pursuant to sections 35-146 and 35-147,  all remaining motor fuel tax monies in the Arizona highway user revenue fund or the state aviation fund as determined from the reports filed pursuant to section 28-5618.
F. The director shall deduct all exemptions and refunds before depositing the monies.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5926 - Transfer; state lake improvement fund; administrative expenses

28-5926.
Transfer;  state lake improvement fund;  administrative expenses
A. Except as provided in subsection B of this section,  on a monthly basis,  the director shall deposit,  pursuant to sections 35-146 and 35-147,  one and six-tenths of one per cent of motor vehicle fuel tax monies collected pursuant to section 28-5606 in the state lake improvement fund established by section 5-382.
B. The director shall retain one per cent of the monies specified in subsection A of this section to defray administrative expenses.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5927 - Transfer; off-highway vehicle recreation fund

28-5927.
Transfer;  off-highway vehicle recreation fund
Fifty-five one hundredths of one per cent of the total taxes on motor vehicle fuel shall be transferred from the monies collected pursuant to section 28-5606 to the off-highway vehicle recreation fund established by section 28-1176 on a monthly basis.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5928 - Legal remedies

28-5928.
Legal remedies
A. An injunction,  a writ of mandamus or any other legal or equitable process shall not issue in an action or proceeding in any court against this state or against any officer of this state to prevent or enjoin the collection of any tax,  fee,  penalty or interest required by this chapter to be collected.
B. A person against whom an assessment under this chapter has become final pursuant to section 28-5924 may bring an action against the director in the Arizona tax court for recovery of the amount paid if the person:
1. Pays the amount stating it is paid under protest.
2. Verifies and states the grounds for objection to the legality of the payment.
3. Pays the amount within ninety days after the assessment becomes final.
C. The person shall institute the action provided in subsection B of this section within thirty days after payment under protest. Failure to bring an action within thirty days constitutes a waiver of all demands against this state on account of the protested payment. A court shall not consider a ground for illegality other than that stated in the protest filed at the time of payment.
D. If judgment is rendered for the plaintiff,  the director shall both:
1. Credit the amount of the judgment on any tax,  fee,  penalty,  interest or other amount due from the plaintiff under this chapter.
2. Refund the balance to the plaintiff.
E. A court shall not render judgment in favor of the plaintiff in an action brought against the director to recover any amount paid under this chapter if an action is brought by or in the name of an assignee of the person who paid the amount.
F. A person aggrieved by a decision or order of the director issued pursuant to section 28-5924,  except for an assessment for taxes,  fees,  penalties or interest,  may seek judicial review of the decision or order in the Arizona tax court pursuant to title 12,  chapter 7,  article 6.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5930 - Electronic report filing; rules; payment availability

28-5930.
Electronic report filing;  rules;  payment availability
A. The director may require by rule that persons who are required to file reports pursuant to this chapter file those reports by electronic means.
B. The rules shall include at least the following:
1. Data elements.
2. The format for the data elements.
3. The method and medium of transmission.
4. Provisions for waiver.
C. All monies that accompany electronic reports shall be immediately available to this state on the date of transfer as provided in section 28-374.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5931 - Definitions

28-5931.
Definitions
In this article,  unless the context otherwise requires:
1. " Confidential information" :
(a) Includes:
(i) Reports and other statements filed with the director concerning the taxes,  fees,  penalties and interest imposed by this chapter.
(ii) Applications for a license required under this chapter.
(iii) Information discovered pursuant to this chapter concerning a person's business affairs,  operation,  taxes,  fees and receipts by the director whether or not by compulsory process.
(iv) Information relating to taxes obtained from the department of revenue.
(v) Information supplied at the special request of the director by a taxpayer that the taxpayer requests to be held in confidence.
(b) Does not include information that is otherwise a public record.
2. " Levy"  includes the power of distraint and seizure by any means.
3. " Tax"  means any tax,  fee,  penalty or interest imposed by this title.
4. " Tax administration"  includes the levy and assessment,  collection,  investigation,  litigation,  statistical gathering,  enforcement,  policymaking and management functions of the director in connection with this chapter.
5. " Taxpayer"  means a person liable for a tax.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5932 - Jeopardy assessment; definition

28-5932.
Jeopardy assessment;  definition
A. If a taxpayer has not been licensed or has failed to make a tax report as required by this chapter and the director believes that the collection of a tax,  fee assessment or deficiency under this chapter will be jeopardized by delay,  whether or not the time otherwise prescribed for making a return and paying the tax has expired and notwithstanding any other provision of this chapter:
1. The director shall immediately assess the tax,  with interest,  additional amounts and additions to the tax as provided by law.
2. The tax,  additions to the tax and interest are then immediately due and payable.
3. The director shall immediately issue a notice and demand for their payment.
B. The belief of the director is for all purposes presumptive evidence that the assessment or collection was in jeopardy. A certificate of mailing notice is presumptive evidence that notice was issued.
C. The taxpayer may stay collection and prevent the assessment from becoming final by filing both of the following within ten days after the date of the assessment:
1. A protest to the assessment.
2. A bond or any other security in amounts that the director deems necessary but not exceeding the amount of the assessment.
D. On filing a protest and posting bond as required,  the assessment shall be reviewed as provided for other assessments made under this article. If the taxpayer fails to protest or post the required bond,  the assessment is final.
E. For the purposes of this section,  " reports"  includes forms prescribed by the director and supporting schedules,  attachments,  lists and other documents.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5933 - Contingent fee collection contracts

28-5933.
Contingent fee collection contracts
A. In the administration and enforcement of this chapter,  the department may enter into contingent fee contracts to collect delinquent taxes,  penalties and interest due under this chapter,  consistent with the requirements of sections 28-5935 through 28-5938.
B. The department shall not contract for the collection of delinquent taxes that exceed one thousand dollars for an individual,  corporation or partnership.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5934 - Abatement of uncollectible taxes, penalties and fees

28-5934.
Abatement of uncollectible taxes,  penalties and fees
A. With the approval of the attorney general,  the department may abate all or part of and purge from its records any uncollectible tax,  penalty or administrative fee imposed by this chapter if the director determines that administrative costs for collection exceed the amount owed to the department.
B. The department shall abate the full amount of any penalty that is assessed in conjunction with a tax or fee imposed under this chapter and that is directly attributable to erroneous written advice furnished to a person by an employee of the department acting in the employee's official capacity if the person reasonably relied on the written advice,  unless the penalty results from the failure of the person to provide adequate or accurate information.
C. The director may abate all or part of any penalty assessed in conjunction with a tax or fee imposed under this chapter if the director believes that the failure of the person to comply with the applicable law was due to reasonable cause and not wilful neglect. For purposes of this subsection,  " reasonable cause"  includes a reasonable basis for the person to believe that the tax or fee did not apply to the person.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5935 - Confidential information; disclosure prohibited

28-5935.
Confidential information;  disclosure prohibited
A. A person,  including a former employee or agent of the department or a person who previously had an administrative duty for the department,  who has received confidential information while an employee or agent of the department,  while performing an administrative duty for the department or pursuant to an exception under section 28-5936,  subsection A,  paragraph 2 shall not disclose the information except as provided in this article.
B. Confidential information shall not be disclosed if either:
1. The director determines that disclosure would seriously impair a civil or criminal tax investigation.
2. The disclosure would be contrary to the United States internal revenue code section 6103(d),  6103(p)(8),  7213 or 7217.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5938 - Violation; classification

28-5938.
Violation;  classification
A. A disclosure of confidential information in violation of section 28-5935,  28-5936 or 28-5937 is a class 1 misdemeanor.
B. A knowing disclosure of confidential information is a class 6 felony.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5939 - Lien

28-5939.
Lien
A. If a tax,  fee,  interest or penalty that the director or registering officer is required to collect is not paid by a taxpayer when due,  the unpaid amount is a lien from the date the amount became due on all property and rights to property,  whether real or personal,  belonging to the taxpayer or acquired by the taxpayer after the amount became due.
B. The director may accept voluntary liens on real or personal property pledged by a person as security for a tax that the director is required to collect and that is not paid by a taxpayer when due. A voluntary lien shall be perfected and treated in the same manner as any other lien under this article.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5940 - Perfection of lien

28-5940.
Perfection of lien
A. The director may perfect the lien imposed by section 28-5939 against the taxpayer's real property located in any county by recording a notice of lien in the form prescribed by subsection D of this section in the office of the county recorder.
B. The director may perfect the lien imposed by section 28-5939 against the taxpayer's personal property or rights to personal property located in this state by recording a notice of lien in the form prescribed by subsection D of this section in the office of the secretary of state.
C. From the time of perfecting the lien imposed by section 28-5939 in the manner provided by this section,  the lien,  with accruing interest,  is superior to all other liens and encumbrances perfected thereafter.
D. A notice of lien recorded under this section shall specify the nature of the tax,  amount of tax,  interest and penalty due,  taxable periods for which the amounts are due and the name and last known address of the taxpayer liable for the amounts.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5941 - Release of lien

28-5941.
Release of lien
A. At any time,  the director may release all or any portion of the property subject to the lien from the lien or subordinate the lien to other liens if the director determines that the taxes are sufficiently secured by a lien on other property of the taxpayer or that the release or subordination of the lien will not endanger or jeopardize the collection of the taxes. A certificate by the director to the effect that any property has been released from the lien or that the lien has been subordinated to other liens is conclusive evidence that the property has been released or that the lien has been subordinated as provided in the certificate.
B. If any lien imposed by section 28-5939 has been satisfied and a notice of the lien had been recorded pursuant to section 28-5940,  the director shall issue a release of the lien to the person against whom the lien was claimed. The director shall record the lien release in any county where the original lien was recorded and in the office of the secretary of state,  if applicable.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5942 - Priority of tax claim

28-5942.
Priority of tax claim
A. The amount required to be collected by the director with interest and penalties shall be satisfied first in any of the following cases:
1. If the person is insolvent.
2. If the person makes a voluntary assignment of the person's assets.
3. If the estate of the person in the hands of executors,  administrators or heirs is insufficient to pay all debts due from the deceased.
4. If the estate and effects of an absconding,  concealed or absent person required to pay any amount under this title are levied on by process of law.
B. This section does not give this state a preference over any recorded lien that was recorded before the time the director recorded a notice of lien pursuant to section 28-5940.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5943 - Transfer of vehicle subject to lien

28-5943.
Transfer of vehicle subject to lien
A. If ownership of a motor vehicle that is subject to the lien provided by section 28-5939 is transferred by operation of law or otherwise,  a certificate of registration or certificate of title with respect to that vehicle shall not be issued to the transferee or any other person until the director certifies that the lien has been removed.
B. A license under chapter 7 of this title with respect to a motor vehicle that becomes subject to the lien provided for by section 28-5939 shall not be issued or transferred until the director certifies that the lien has been removed.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5944 - Levy and distraint

28-5944.
Levy and distraint
If a person liable to pay any tax neglects or refuses to pay the tax,  the director may collect the tax and other amounts sufficient to cover the expenses of the levy by levy on all property and rights to property belonging to the person,  except property that is exempt under section 28-5949,  or on which there is a lien as provided in this article for the payment of the tax.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5945 - Levy; salary; wages

28-5945.
Levy;  salary;  wages
A. Levy may be made on the accrued salary or wages of any officer,  employee or elected official of this state or its political subdivisions or any agency or instrumentality of this state or its political subdivisions by serving a notice of levy on the department of administration in the case of state wages or salaries and on the chief disbursing officer of political subdivisions in the case of wages or salaries paid by political subdivisions.
B. Concerning a levy on salary or wages payable to or received by a taxpayer:
1. The effect is continuous from the date the levy is first made until the liability out of which the levy arose is satisfied or becomes unenforceable.
2. The director shall promptly:
(a) Release the levy when the liability out of which the levy arose is satisfied or becomes unenforceable.
(b) Notify the person on whom the levy was made that the levy has been released.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5946 - Levy; property; seizure

28-5946.
Levy;  property;  seizure
A. Except as otherwise provided in section 28-5945,  subsection B,  a levy extends only to property possessed and obligations existing at the time of the levy.
B. In any case in which the director may levy on property or rights to property,  the director may seize and sell the property or rights to property,  whether real or personal,  tangible or intangible.
C. If any property or right to property on which a levy has been made under section 28-5945,  subsection A is not sufficient to satisfy the claim of the director for which the levy is made,  the director may proceed as often as is necessary to levy in like manner on any other property liable to levy of the person against whom the claim exists,  until the amount due,  together with all expenses,  is fully paid.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5948 - Production of books

28-5948.
Production of books
If a levy has been made or is about to be made on any property or any right to property,  a person with custody or control of books or records containing evidence or statements relating to the property or right to property subject to levy shall exhibit the books or records to the director on demand of the director.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5950 - Appraisal

28-5950.
Appraisal
A. The officer seizing property described in section 28-5949 shall appraise and set aside to the owner the amount of the property declared to be exempt.
B. If the taxpayer objects at the time of the seizure to the valuation fixed by the officer making the seizure,  the director shall have three disinterested individuals make the valuation.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5951 - Seized property; notice and sale

28-5951.
Seized property;  notice and sale
A. Except as otherwise provided in this section,  the notice of sale and the sale of property seized by the director under this article shall be conducted in the manner and the time provided in title 12,  chapter 9,  article 7,  relating to the sale of property under execution.
B. Real property may be redeemed in the manner provided by title 12,  chapter 8,  article 11.
C. The director shall notify the taxpayer of the date,  time and location of the sale of the taxpayer's property or right to property with a description of the property or right to property to be sold. The notice shall be given in person,  left at the dwelling or usual place of business of the taxpayer or sent by first class mail to the taxpayer's last known address,  not less than ten days before the day of the sale. If the property or right to property is perishable,  the director shall give notice of the sale to the taxpayer in the manner and within the time limits as are reasonable considering the character and condition of the property.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-5952 - Levy release; property return

28-5952.
Levy release;  property return
A. The director may release the levy on all or part of the property or rights to property levied on if the director determines the release will facilitate the collection of the liability. The release does not prevent a subsequent levy.
B. If the director determines that property has been wrongfully levied on,  the director may return:
1. The specific property levied on.
2. An amount of money equal to the amount of money levied on.
3. An amount of money equal to the amount of money received by this state from a sale of the property.
C. Property may be returned at any time. An amount equal to the amount of money levied on or received from the sale may be returned at any time before the expiration of nine months from the date of the levy.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-6001 - Underground storage tank tax; payments

28-6001.
Underground storage tank tax;  payments
A. A person who is responsible for collecting the motor vehicle fuel tax imposed by section 28-5606 or the aviation fuel tax imposed by section 28-8344 shall make periodic payments of the underground storage tank tax imposed by title 49,  chapter 6,  article 2 to the director of the department of transportation.
B. A person who is responsible for collecting the use fuel tax imposed by section 28-5606 on diesel,  including dyed diesel as defined in section 28-5601,  shall register with the department of transportation on a form prescribed by the department of transportation and shall make periodic payments of the underground storage tank tax imposed by title 49,  chapter 6,  article 2 to the director. For purposes of this subsection,  " diesel"  means any liquid that is commonly or commercially known,  offered for sale or used as a fuel in diesel engines.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-6003 - Payment procedure; return form

28-6003.
Payment procedure;  return form
A. A person shall:
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.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-6004 - Payment deduction

28-6004.
Payment deduction
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.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-6006 - Administration same as for motor vehicle fuel tax

28-6006.
Administration same as for motor vehicle fuel tax
A. Section 28-5607,  subsection B,  sections 28-5602,  28-5603,  28-5619,  28-5620,  28-5621 and 28-5622 and article 5 of this chapter apply to the persons from whom the underground storage tank tax is collected pursuant to section 28-6001 so that the underground storage tank tax is administered in the same manner as motor fuel taxes.
B. Penalties,  late filing fees and interest collected by the department of transportation shall be remitted to the director of the department of environmental quality in the same manner as the tax collected pursuant to this article.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-6007 - Underground storage tank tax clearing account

28-6007.
Underground storage tank tax clearing account
A. A special underground storage tank tax clearing account is established consisting of monies received by the director under this article.
B. On notice from the director,  the state treasurer shall invest and divest monies in the account as provided by section 35-313,  and monies earned from investment shall be credited to the fund.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-6008 - Distribution; administration costs

28-6008.
Distribution;  administration costs
A. By the twentieth day of each month,  the director of the department of transportation shall distribute to the director of the department of environmental quality amounts collected and information from return forms received during the preceding calendar month.
B. The director of the department of transportation shall withhold an amount equal to the costs incurred by the department of transportation in administering this article that is determined pursuant to an intergovernmental agreement with the department of environmental quality under title 11,  chapter 7,  article 3. The amount withheld shall be deposited in a revolving fund to be used by the director of the department of transportation for administering the underground storage tank tax as described in this article.
C. The director of the department of environmental quality shall dispose of the monies transmitted according to section 49-1036.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-6302 - Transportation excise tax distribution; counties with three million or more persons; regional area road fund

28-6302.
Transportation excise tax distribution;  counties with three million or more persons;  regional area road fund
A. In a county with a population of three million or more persons,  the officer collecting transportation excise tax monies pursuant to section 42-6105 or 42-6105.01 that are designated for deposit in the regional area road fund shall immediately transfer the monies to the state treasurer. The state treasurer shall deposit the monies in a fund designated for the county as the regional area road fund. The state treasurer shall hold monies in the regional area road fund as a trustee for the county.
B. Except as provided in this article,  the county in which the transportation excise taxes are levied has the beneficial interest in the regional area road fund. This state has no beneficial interest in the regional area road fund except as an obligee for reimbursement of state monies that are advanced as salaries or expenses by this state or the department and that are to be repaid by the regional area road fund.
C. Monies and investments within the regional area road fund may be used and spent only as provided in this chapter. An appropriation of any nature shall not be required before the expenditure of monies from the regional area road fund. Monies in the bond proceeds account or construction account of a regional area road fund may be obligated for payment in future years for the purpose of right-of-way acquisition subject to the limitations prescribed in sections 28-7001 and 28-7002,  section 42-6105,  subsection D,  paragraphs 1 and 2 and section 42-6105.01,  subsection D,  paragraphs 1 and 2. The state treasurer shall make payments from the regional area road fund by check,  and a warrant or voucher is not necessary. Subject to the powers granted to the board in chapter 21,  article 2 of this title,  the director shall administer monies deposited in the regional area road fund.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-6303 - Regional area road fund; separate accounts

28-6303.
Regional area road fund;  separate accounts
A. The regional area road fund is divided into three separate accounts designated as the bond account,  the construction account and the bond proceeds account.
B. The state treasurer shall:
1. Account separately for each account.
2. Make transfers between accounts only as provided in this article or chapter 21,  article 2 of this title.
3. Before any bonds are issued,  deposit transportation excise tax revenues transferred to the state treasurer in the construction account. These revenues shall be expended as provided in this article.
4. After any bonds are issued,  deposit transportation excise tax revenues transferred to the state treasurer in the bond account first until the bond account contains monies sufficient to meet all principal,  interest or redemption requirements for the current period as required by any resolution of the board pertaining to the issuance of bonds.
5. After all current period requirements for all of the bonds are deposited in the bond account,  deposit the balance of transportation excise tax revenues transferred to the state treasurer for the current period in the construction account.
C. The state treasurer may:
1. Invest monies in any account of the regional area road fund in any securities or obligations authorized by title 35,  chapter 2,  article 2.
2. For the purpose of investments,  commingle monies within the regional area road fund with state monies if all interest earned on the monies in the regional area road fund of a county is credited to the respective account of the regional area road fund in which the investment was made.
D. The department shall separately account for the uses of transportation excise tax revenues deposited into the bond account and the construction account in order to identify how the transportation excise tax revenues are used pursuant to section 42-6105,  subsection D,  paragraphs 1 and 2,  for:
1. Freeways and other routes in the state highway system.
2. Major arterial streets,  intersection improvements and regional transportation infrastructure identified in the plan,  including capital expense and implementation studies.
E. The department shall separately account for the uses of transportation excise tax revenues deposited in the bond account and the construction account in order to identify how the transportation excise tax revenues are used pursuant to section 42-6105.01,  subsection D,  paragraphs 1 and 2 for:
1. Freeways and other routes in the state highway system.
2. Major arterial streets,  intersection improvements and regional transportation infrastructure identified in the plan,  including capital expense and implementation studies.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-6304 - Bond account; expenditures

28-6304.
Bond account;  expenditures
A. The state treasurer shall:
1. Hold monies in the bond account in trust for the owners of the bonds.
2. Pay monies in the bond account to the county,  to paying agents or to the owners of the bonds directly in accordance with a resolution of the board authorizing the issuance of the bonds.
B. Monies in the bond account may be used:
1. To pay bond-related expenses or recurring expenses pertaining to administration and payment of the bonds.
2. For funding reserves for the payment of the bonds.
3. For payment of fees,  charges and expenses incurred with respect to bond-related obligations.
C. Monies in the bond proceeds account may be obligated or spent as directed by the board,  according to the plan,  for the:
1. Payment of all bond-related expenses.
2. Establishment and funding of reserve monies or to pay interest on bonds during the expected period of construction.
3. Payment of fees,  charges and expenses incurred with respect to bond-related obligations.
4. Design,  right-of-way purchase or construction related to new,  or improvements to,  freeways and other routes in the state highway system that are included in the plan and that are accepted into the state highway system.
5. Design,  right-of-way purchase or construction related to new,  or improvements to,  major arterial streets,  intersections and regional transportation infrastructure that are included in the plan.
6. Payment of principal and interest on the bonds.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-6305 - Construction account; expenditures; construction contracts

28-6305.
Construction account;  expenditures;  construction contracts
A. Except as provided in subsection B of this section,  monies in the construction account of the regional area road fund shall be spent,  pledged or accumulated for the purposes provided in section 28-6304,  subsection C,  paragraphs 4 and 5,  including payment of interest on and repayment of bonds and obligations issued pursuant to chapter 21 of this title if the proceeds of the bonds or obligations are used for the purposes provided in section 28-6304,  subsection C,  paragraphs 4 and 5.
B. Of the monies deposited in the construction account of the regional area road fund under section 28-6303,  the state treasurer shall:
1. In each fiscal year,  divide and equally distribute $5, 000, 000 to:
(a) The public transportation fund established in that county under section 48-5103.
(b) The regional planning agency in that county for planning and administering the plan approved pursuant to section 28-6308. The state treasurer shall distribute monies under this subdivision through the department on or before June 30 of each year.
2. Beginning with fiscal year 1987-1988,  adjust the monies distributed under paragraph 1 of this subsection by the annual percentage change for the previous calendar year in the GDP price deflator as defined in section 41-563.
C. The monies distributed under subsection B of this section shall only be spent for planning and administering the plan approved pursuant to section 28-6308 and the costs incurred by the auditor general relating to performance audits under section 28-6313. Before the beginning of each fiscal year,  the respective governing bodies of the members of the regional planning agency and the board of directors of the regional public transportation authority shall explicitly identify and approve in budgets the monies to be spent under subsection B of this section for the purposes allowed under this subsection. These expenditures are subject to the annual audit of the governing bodies' financial transactions.
D. The director may enter into construction contracts or contracts incidental to construction contracts payable from monies in either the bond proceeds account or the construction account or both the bond proceeds and construction accounts.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-6306 - Account expenditures; elections

28-6306.
Account expenditures;  elections
A. Except as provided in subsection B of this section,  monies from any account in the regional area road fund shall not be spent to promote or advocate a position,  alternative or outcome of an election,  to influence public opinion or to pay or contract for consultants or advisors to influence public opinion with respect to an election regarding taxes or other sources of revenue for the fund or regarding the plan.
B. Monies from any account in the regional area road fund may be spent:
1. As authorized by this article to determine public opinion before the election is called.
2. For costs specifically incurred with respect to a ballot issue relating to a county transportation excise tax in a county with a population of three million or more persons.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-6308 - Regional planning agency transportation policy committee

28-6308.
Regional planning agency transportation policy committee
A. The regional planning agency in the county shall establish a transportation policy committee consisting of the following members:
1. Eighteen members of the regional planning agency,  including one member of the state transportation board who represents the county,  one member of the county board of supervisors and one member who represents Indian communities in the county.
2. Six members who represent regionwide business interests,  one of whom must represent transit interests,  one of whom must represent freight interests and one of whom must represent construction interests. The president of the senate and the speaker of the house of representatives shall each appoint three members to the committee pursuant to this paragraph. Members who are appointed pursuant to this paragraph serve six-year terms. The chairperson of the regional planning agency may submit names to the president of the senate and the speaker of the house of representatives for consideration for appointment to the transportation policy committee.
3. Beginning fiscal year 2024-2025,  two members who represent unincorporated areas of a county that has a population of three million or more persons. The president of the senate and the speaker of the house of representatives shall each appoint one member pursuant to this paragraph. Members who are appointed pursuant to this paragraph serve six-year terms.
4. Beginning fiscal year 2024-2025,  one member who represents a taxpayer organization and who is appointed jointly by the president of the senate and the speaker of the house of representatives. The member who is appointed pursuant to this paragraph serves a six-year term.
5. Beginning fiscal year 2024-2025,  one member who represents residential housing development and who is appointed jointly by the president of the senate and the speaker of the house of representatives. The member who is appointed pursuant to this paragraph serves a six-year term.
6. Beginning fiscal year 2024-2025,  one member who represents resiliency interests and who is appointed by the governor. The member who is appointed pursuant to this paragraph serves a six-year term.
B. Through the regional planning agency,  the transportation policy committee by a majority vote of the members shall do all of the following:
1. Develop the plan in cooperation with the regional public transportation authority in the county and the department and in consultation with the county board of supervisors,  Indian communities and cities and towns in the county.
2. Recommend approval,  disapproval or modification of the plan.
3. Recommend approval,  disapproval or modification of the budget processes identified by section 28-6352,  subsection C.
4. Recommend approval,  disapproval or modification of funding awarded through the regional transportation infrastructure process.
2023 Arizona Revised Statutes › Title 28 - Transportation › § 28-6351 - Definitions

28-6351.
Definitions
In this article,  unless the context otherwise requires:
1. " Enhancement"  means an addition that exceeds generally accepted engineering or design standards for the specific type of facility.
2. " Plan"  means the comprehensive,  performance-based,  multimodal and coordinated regional strategic transportation infrastructure investment plan approved for the county pursuant to section 28-6308,  as amended or otherwise modified.