A.R.S. § 28-5607: Fuel imported by other than licensed supplier; payment of tax; fee; import limitation

A. A person who is not licensed as a supplier and who imports motor fuel from a point outside this state to a point in this state shall pay both:

1. The tax at a department facility approved by the director before importing the fuel.

2. A twenty-five dollar administrative processing fee.

B. A person who is not licensed as a supplier and who causes motor fuel on which taxes have not been collected to be transported from a point outside this state to a point in this state shall pay to the director the following:

1. The tax required by section 28-5606 or 28-8344.

2. A penalty equal to the tax required by section 28-5606 or 28-8344.

3. Interest of one per cent per month or portion of a month on the tax.

C. A person who is not licensed as a supplier may not import more than sixteen thousand gallons of motor fuel per calendar year.