Arizona § 28-6003 - Payment procedure; return form
Full text of Arizona Arizona Revised Statutes § 28-6003 — Payment procedure; return form, with citation guidance and answers to common questions.
§ 28-6003. Payment procedure; return form
A. A person shall:
1. Make the payments to the director of the department of transportation that are required by section 28-6001 at the same time and in the same manner as the motor vehicle fuel tax.
2. Include a return form prescribed by the director of the department of environmental quality indicating:
(a) The time period to which the return applies.
(b) The quantity of fuel used to measure the tax, less exclusions for exports, shrinkage, loss and other exclusions as the director of the department of environmental quality may allow by rule.
(c) The amount of the underground storage tank tax payment.
(d) The amount of any deductions taken pursuant to section 28-6004.
(e) Any other information required by the director of the department of environmental quality.
B. A taxpayer is not required to obtain a separate license for tax payments under this article.
Frequently Asked Questions About Arizona § 28-6003
What does Arizona Revised Statutes § 28-6003 cover?
Section 28-6003 ("Payment procedure; return form") 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 § 28-6003?
A common citation format is "Arizona Revised Statutes § 28-6003" (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 § 28-6003 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.