Arizona § 28-5925 - Payment; distribution
Full text of Arizona Arizona Revised Statutes § 28-5925 — Payment; distribution, with citation guidance and answers to common questions.
§ 28-5925. Payment; distribution
A. The supplier, as shown in the records of the terminal operator, who removes the taxable gallons shall precollect and remit on behalf of consumers and users to the department the taxes that are imposed by sections 28-5606 and 28-8344 and that are measured by the invoiced gallons of motor fuel removed by a licensed supplier from a terminal or refinery in this state other than a bulk transfer.
B. The supplier and each reseller shall list the amount of tax as a separate line item on all invoices or billings or as a separate billing.
C. The motor fuel tax that is accrued in any calendar month shall be paid on or before the twenty-seventh day of the next succeeding calendar month to the director.
D. A supplier shall remit any late taxes remitted to the supplier by an eligible purchaser and shall notify the department in a timely manner of any late remittances if that supplier has previously given notice to the department of an uncollectible tax amount pursuant to section 28-5639, subsection B.
E. On payment, the director shall promptly:
1. Deposit motor fuel tax monies as prescribed in sections 28-5926 and 28-5927.
2. Deposit, pursuant to sections 35-146 and 35-147, all remaining motor fuel tax monies in the Arizona highway user revenue fund or the state aviation fund as determined from the reports filed pursuant to section 28-5618.
F. The director shall deduct all exemptions and refunds before depositing the monies.
Frequently Asked Questions About Arizona § 28-5925
What does Arizona Revised Statutes § 28-5925 cover?
Section 28-5925 ("Payment; distribution") 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 § 28-5925?
A common citation format is "Arizona Revised Statutes § 28-5925" (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 § 28-5925 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.