Arizona § 28-6540 - Arizona highway user revenue fund distribution; county, city and town proportions

Full text of Arizona Arizona Revised Statutes § 28-6540 — Arizona highway user revenue fund distribution; county, city and town proportions, with citation guidance and answers to common questions.

§ 28-6540. Arizona highway user revenue fund distribution; county, city and town proportions

Each month the state treasurer shall distribute all revenues credited to the Arizona highway user revenue fund pursuant to the proportions prescribed in section 28-6538, subsection A as follows:

1. Revenues allocated to the counties shall be further distributed to each individual county as follows:

(a) Seventy-two percent based on the proportion that all reported sales of motor vehicle fuel subject to sections 28-5619 and 28-5620 and the estimated consumption of use fuel in the county bear to the total sales of motor vehicle fuel and the estimated consumption of use fuel throughout this state during the preceding calendar month.

(b) Twenty-eight percent based on the proportion that the population of the unincorporated area of each county bears to the population of the unincorporated areas of all counties in this state.

2. Revenues allocated to the incorporated cities and towns pursuant to section 28-6538, subsection A, paragraph 3 shall be distributed on the basis of the following apportionments:

(a) One-half shall be apportioned to each city or town on the basis that the population of each bears to the population of all cities and towns in this state.

(b) The remaining one-half shall be apportioned first on the basis of the county origin of all reported sales of motor vehicle fuels in this state subject to sections 28-5619 and 28-5620, which amount shall be further apportioned among the several incorporated cities and towns in each county in the proportion that the population of each city or town bears to the total population of all cities and towns in the county.

3. Revenues allocated to incorporated cities with a population of three hundred thousand or more persons shall be apportioned among the cities for the acquisition of rights-of-way or construction of streets or highways based on population.

 

Source: official Arizona text · Last verified 2026-08-27

Frequently Asked Questions About Arizona § 28-6540

What does Arizona Revised Statutes § 28-6540 cover?

Section 28-6540 ("Arizona highway user revenue fund distribution; county, city and town proportions") 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 § 28-6540?

A common citation format is "Arizona Revised Statutes § 28-6540" (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 § 28-6540 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.