28-5925. Payment; distribution

A. The supplier, as shown in the records of the terminal operator, who removes the taxable gallons shall precollect and remit on behalf of consumers and users to the department the taxes that are imposed by sections 28-5605 and 28-8344 and that are measured by the invoiced gallons of motor fuel removed by a licensed supplier from a terminal or refinery in this state other than a bulk transfer.

B. The supplier and each reseller shall list the amount of tax as a separate line item on all invoices or billings or as a separate billing.

C. The motor fuel tax that is accrued in any calendar month shall be paid on or before the twenty-seventh day of the next succeeding calendar month to the director.

D. A supplier shall remit any late taxes remitted to the supplier by an eligible purchaser and shall notify the department in a timely manner of any late remittances if that supplier has previously given notice to the department of an uncollectible tax amount pursuant to section 28-5639, subsection B.

E. On payment, the director shall promptly:

1. Distribute the amount of money collected as a tax on sales of motor vehicle fuel used in propelling watercraft pursuant to section 28-5926 beginning with the month following the conclusion of the survey conducted pursuant to section 28-5926.

2. Deposit, pursuant to sections 35-146 and 35-147, all remaining monies in the Arizona highway user revenue fund or the state aviation fund as determined from the reports filed pursuant to section 28-5618.

F. The director shall deduct all exemptions and refunds before depositing the monies.

28-5925. Payment; distribution

A. The supplier, as shown in the records of the terminal operator, who removes the taxable gallons shall precollect and remit on behalf of consumers and users to the department the taxes that are imposed by sections 28-5605 and 28-8344 and that are measured by the invoiced gallons of motor fuel removed by a licensed supplier from a terminal or refinery in this state other than a bulk transfer.

B. The supplier and each reseller shall list the amount of tax as a separate line item on all invoices or billings or as a separate billing.

C. The motor fuel tax that is accrued in any calendar month shall be paid on or before the twenty-seventh day of the next succeeding calendar month to the director.

D. A supplier shall remit any late taxes remitted to the supplier by an eligible purchaser and shall notify the department in a timely manner of any late remittances if that supplier has previously given notice to the department of an uncollectible tax amount pursuant to section 28-5639, subsection B.

E. On payment, the director shall promptly:

1. Distribute the amount of money collected as a tax on sales of motor vehicle fuel used in propelling watercraft pursuant to section 28-5926 beginning with the month following the conclusion of the survey conducted pursuant to section 28-5926.

2. Deposit, pursuant to sections 35-146 and 35-147, all remaining monies in the Arizona highway user revenue fund or the state aviation fund as determined from the reports filed pursuant to section 28-5618.

F. The director shall deduct all exemptions and refunds before depositing the monies.