Arizona § 28-5644 - Terminal operator; joint and several liability
Full text of Arizona Arizona Revised Statutes § 28-5644 — Terminal operator; joint and several liability, with citation guidance and answers to common questions.
§ 28-5644. Terminal operator; joint and several liability
A. A terminal operator is jointly and severally liable for the motor vehicle fuel or use fuel tax imposed pursuant to this article or the aviation fuel tax imposed pursuant to section 28-8344 if both of the following apply:
1. The position holder with respect to the motor vehicle, use or aviation fuel is a person other than the terminal operator.
2. The terminal operator does not meet the conditions prescribed in subsection B of this section.
B. The terminal operator is not liable for the motor vehicle fuel or use fuel tax imposed pursuant to this article or the aviation fuel tax imposed pursuant to section 28-8344 if at the time of removal both of the following apply:
1. The terminal operator has an unexpired notification certificate from the position holder as required by the United States internal revenue service.
2. The terminal operator has no reason to believe that any information in the certificate is false.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 28-5644
What does Arizona Revised Statutes § 28-5644 cover?
Section 28-5644 ("Terminal operator; joint and several liability") 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 § 28-5644?
A common citation format is "Arizona Revised Statutes § 28-5644" (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 § 28-5644 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.