Arizona § 28-6001 - Underground storage tank tax; payments
Full text of Arizona Arizona Revised Statutes § 28-6001 — Underground storage tank tax; payments, with citation guidance and answers to common questions.
§ 28-6001. Underground storage tank tax; payments
A. A person who is responsible for collecting the motor vehicle fuel tax imposed by section 28-5606 or the aviation fuel tax imposed by section 28-8344 shall make periodic payments of the underground storage tank tax imposed by title 49, chapter 6, article 2 to the director of the department of transportation.
B. A person who is responsible for collecting the use fuel tax imposed by section 28-5606 on diesel, including dyed diesel as defined in section 28-5601, shall register with the department of transportation on a form prescribed by the department of transportation and shall make periodic payments of the underground storage tank tax imposed by title 49, chapter 6, article 2 to the director. For purposes of this subsection, "diesel" means any liquid that is commonly or commercially known, offered for sale or used as a fuel in diesel engines.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 28-6001
What does Arizona Revised Statutes § 28-6001 cover?
Section 28-6001 ("Underground storage tank tax; payments") 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 § 28-6001?
A common citation format is "Arizona Revised Statutes § 28-6001" (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 § 28-6001 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.