28-5739. Single trip and other limited use
fuel tax permits


A. If a use class motor vehicle is propelled by use fuel and is operated in this
state in the course of interstate traffic, the department may issue, in lieu of an
interstate user license, a special single trip use fuel tax permit authorizing operation
of the vehicle for a single trip through this state or from a point on the Arizona border
to a point in this state and return to the border.


B. The fee for the single trip use fuel tax permit is sixty-five dollars for more
than fifty miles traveled on the highways in this state and sixteen dollars for fifty
miles or less traveled on the highways in this state.


C. The single trip use fuel tax permit is valid for ninety-six hours.


D. The department:


1. Shall issue a single trip use fuel tax permit in duplicate.


2. May issue a single trip use fuel tax permit for a vehicle entering this state at
Teec Nos Pos and exiting at Black Rock or entering this state at Black Rock and exiting
at Teec Nos Pos even if the vehicle exits and reenters this state during the trip.


3. May issue a special thirty, ninety or one hundred eighty day use fuel tax permit
for a use class motor vehicle if the vehicle is in this state for a limited time. The
fees for these permits are as follows:


(a) For a thirty day permit, one hundred thirty dollars.


(b) For a ninety day permit, three hundred ninety dollars.


(c) For a one hundred eighty day permit, seven hundred eighty dollars.


E. The director may authorize third parties to issue use fuel tax permits pursuant
to this section in accordance with rules adopted by the director.


F. The director shall deposit, pursuant to sections 35-146 and 35-147, all fees
collected pursuant to this section at ports of entry on the border between this state and
Mexico in the safety enforcement and transportation infrastructure fund established by
section 28-6547.


G. The fees imposed pursuant to this section do not apply to a use class motor
vehicle that is used in the production of:


1. Motion pictures, including films to be shown in theaters and on television.


2. Industrial, training and educational films.


3. Commercials for television.


4. Video discs.


5. Videotapes.