28-5926
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28-5926. Fuel used in watercraft; survey; costs A. Every three years, the directors of the department of transportation, the Arizona game and fish department and the Arizona state parks board shall have a survey conducted by a public or private agency to determine at least the following information: 1. The percentage of the total taxes paid on motor vehicle fuel that is used for propelling watercraft. 2. The number of days of recreational watercraft use in each county. B. The survey shall be completed by the fiscal year ending in 1982 and every three years thereafter. C. The director shall: 1. Use the percentage determined pursuant to subsection A of this section to determine the amount of taxes collected on the sale of fuel used in watercraft. 2. Except as provided in subsection D of this section, deposit, pursuant to sections 35-146 and 35-147, the amount determined pursuant to paragraph 1 of this subsection on a monthly basis in the state lake improvement fund to be distributed pursuant to section 5-382. D. Of the percentage of motor vehicle tax paid on fuel used to propel watercraft, the department of transportation shall retain: 1. One per cent to defray administrative expense. 2. An amount equal to the expenses of the survey provided for in subsection A of this section. |