Arizona § 28-5728 - Use fuel tax credit
Full text of Arizona Arizona Revised Statutes § 28-5728 — Use fuel tax credit, with citation guidance and answers to common questions.
§ 28-5728. Use fuel tax credit
A. A person who files a report under this article is entitled to a credit against the use fuel tax imposed under article 1 of this chapter, in addition to any other credit provided by this article, if the person has done all of the following:
1. Paid the use fuel tax imposed by article 1 of this chapter on use fuel purchased in this state.
2. Consumed the use fuel outside this state.
3. Paid a tax with respect to the use fuel in one or more other states or jurisdictions.
B. The amount of the use fuel tax credit provided by subsection A of this section for each gallon of use fuel that is purchased in this state and that is consumed outside this state is two cents.
C. To qualify for the credit under this section, the person shall submit any evidence required by the department. The director may authorize the person to submit the evidence required under this section with the report required by section 28-5732.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 28-5728
What does Arizona Revised Statutes § 28-5728 cover?
Section 28-5728 ("Use fuel tax credit") 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 § 28-5728?
A common citation format is "Arizona Revised Statutes § 28-5728" (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 § 28-5728 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.