Arizona § 28-5611 - Refunds; motor vehicle fuel
Full text of Arizona Arizona Revised Statutes § 28-5611 — Refunds; motor vehicle fuel, with citation guidance and answers to common questions.
§ 28-5611. Refunds; motor vehicle fuel
A. Except as provided in subsection B of this section, on application to the director pursuant to this article and if section 28-5612 is complied with, a person who buys and uses motor vehicle fuel shall receive a refund in the amount of the tax if the person pays the tax on the fuel and either:
1. Uses the fuel other than in any of the following:
(a) A motor vehicle on a highway in this state.
(b) Watercraft on the waterways of this state.
(c) A motor vehicle operating on a transportation facility or toll road pursuant to chapter 22 of this title.
2. Buys aviation fuel for use in aircraft applying seeds, fertilizer or pesticides.
3. Loses the fuel by fire, theft or other accident.
B. If a claim for refund is based on the use of motor vehicle fuel in aircraft, five cents of the tax collected on each gallon of motor vehicle fuel claimed shall remain in the state aviation fund, and the department shall refund the remainder of the tax pursuant to section 28-5612.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 28-5611
What does Arizona Revised Statutes § 28-5611 cover?
Section 28-5611 ("Refunds; motor vehicle fuel") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 28-5611?
A common citation format is "Arizona Revised Statutes § 28-5611" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 28-5611 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.