{"data":{"id":"us-az/a.r.s.-28-5607","jurisdiction":"us-az","citation":"A.R.S. § 28-5607","heading":"Fuel imported by other than licensed supplier; payment of tax; fee; import limitation","body":"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:\n\n1. The tax at a department facility approved by the director before importing the fuel.\n\n2. A twenty-five dollar administrative processing fee.\n\nB. 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:\n\n1. The tax required by section 28-5606 or 28-8344.\n\n2. A penalty equal to the tax required by section 28-5606 or 28-8344.\n\n3. Interest of one per cent per month or portion of a month on the tax.\n\nC. A person who is not licensed as a supplier may not import more than sixteen thousand gallons of motor fuel per calendar year.","path":["Title 28 Transportation"],"source_url":"https://www.azleg.gov/ars/28/05607.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"dc963f80645e749e96f610db6efa8ab03139032f364265d5a95eb22fd05c7667","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-28-5606","next":"us-az/a.r.s.-28-5608"},"notice":"GroundRules: Original legal text. Not legal advice."}