The Arizona Revised Statutes have been updated to include the revised sections from the 54th Legislature, 2nd Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 55th Legislature, 1st Regular Session, which convenes in January 2021.
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
28-5644 - Terminal operator; joint and several liability
28-5644. Terminal operator; joint and several liability
A. A terminal operator is jointly and severally liable for the motor vehicle fuel or use fuel tax imposed pursuant to this article or the aviation fuel tax imposed pursuant to section 28-8344 if both of the following apply:
1. The position holder with respect to the motor vehicle, use or aviation fuel is a person other than the terminal operator.
2. The terminal operator does not meet the conditions prescribed in subsection B of this section.
B. The terminal operator is not liable for the motor vehicle fuel or use fuel tax imposed pursuant to this article or the aviation fuel tax imposed pursuant to section 28-8344 if at the time of removal both of the following apply:
1. The terminal operator has an unexpired notification certificate from the position holder as required by the United States internal revenue service.
2. The terminal operator has no reason to believe that any information in the certificate is false.