A.R.S. § 28-6808: State tax

The owner shall:

1. Keep an accurate account of the gross receipts and expenditures of the road.

2. Make a quarterly report of the gross receipts and expenditures under oath to the department of administration accompanied by two per cent of the gross proceeds from the road that are deposited, pursuant to sections 35-146 and 35-147, in the state general fund.