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SWIFT TRANSP. v. ARIZONA DEP'T OF REVENUE

No. 1 CA-TX 19-0004.

470 P.3d 656 (2020)

SWIFT TRANSPORTATION CO. OF ARIZONA L.L.C., Plaintiff/Appellant, v. ARIZONA DEPARTMENT OF REVENUE, Defendant/Appellee.

Court of Appeals of Arizona, Division 1.

FILED July 14, 2020.

Attorney(s) appearing for the Case

Ryan Rapp & Underwood & Pacheco, PLC, Phoenix, By Michael G. Galloway , Ian A. Macpherson , Counsel for Plaintiff/Appellant.

Arizona Attorney General's Office, Phoenix, By Kimberly J. Cygan , Nancy K. Case , Counsel for Defendant/Appellee.

The Cavanagh Law Firm, P.A., Phoenix, By James G. Busby, Jr. , Karen Stafford , Counsel for Amicus Curiae Waste Management of Arizona, Inc.

Presiding Judge David D. Weinzweig delivered the opinion of the Court, in which Judge Jennifer M. Perkins and Judge James B. Morse Jr. joined.

OPINION

¶1 Arizona law imposes one of two distinct taxes on all diesel fuel sales—fuel tax (A.R.S. § 28-5606) or use tax (A.R.S. § 42-5155)— depending on how the diesel fuel is used. The law requires diesel fuel vendors to collect fuel taxes from consumers at purchase based on a legislative...

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