Arizona § 28-5619 - Records required; violation; classification
Full text of Arizona Arizona Revised Statutes § 28-5619 — Records required; violation; classification, with citation guidance and answers to common questions.
§ 28-5619. Records required; violation; classification
A. Suppliers and restricted distributors shall maintain and keep records of motor vehicle fuel or aviation fuel received, acquired, used, sold and delivered in this state by the supplier or restricted distributor, the amount of tax paid as part of the purchase price, invoices, bills of lading and other pertinent records and papers required by the director for the reasonable administration of this article at least until the later of the following:
1. Three years after a report is required to be filed pursuant to this article.
2. Three years after a report is filed.
B. Any person, other than a restricted distributor, purchasing motor vehicle fuel taxable under this article or aviation fuel taxable under section 28-8344 from a supplier for the purpose of resale shall maintain and keep for one year a record of motor vehicle fuel or aviation fuel received, the amount of tax paid to the supplier as part of the purchase price, delivery tickets, invoices, bills of lading and other records the director requires.
C. Each distributor and vendor shall maintain and keep for three years the following:
1. Records of use fuel received, sold or delivered in this state by the distributor or vendor.
2. Invoices, bills of lading and other pertinent records and papers required by the director for the reasonable administration of this article.
D. The director may require distributors to file information as to sales or deliveries to vendors or users of use fuel at the times and in the form as the director requires.
E. A person who violates this section is guilty of a class 1 misdemeanor.
Frequently Asked Questions About Arizona § 28-5619
What does Arizona Revised Statutes § 28-5619 cover?
Section 28-5619 ("Records required; violation; classification") 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 § 28-5619?
A common citation format is "Arizona Revised Statutes § 28-5619" (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 § 28-5619 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.