{"data":{"id":"us-az/a.r.s.-28-6001","jurisdiction":"us-az","citation":"A.R.S. § 28-6001","heading":"Underground storage tank tax; payments","body":"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.\n\nB. 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.","path":["Title 28 Transportation"],"source_url":"https://www.azleg.gov/ars/28/06001.htm","current_through":"2026-09-04","vintage":"2026-08-09","retrieved_at":"2026-09-04T00:49:56Z","sha256":"6a47eef63e008500eebfa747625732966af2f62e884def10bf9910cffa7bf0c0","source_id":"us-az","stale":true,"prev":"us-az/a.r.s.-28-5952","next":"us-az/a.r.s.-28-6002"},"notice":"GroundRules: Original legal text. Not legal advice."}