2005 Arizona Revised Statutes - Revised Statutes §28-7749  Tax refund or credit

A person who pays a toll to operate a motor vehicle on a roadway project that is constructed or operated pursuant to this article is entitled to and may apply for a refund or credit from the state for motor vehicle fuel license taxes, use fuel taxes or motor carrier fees paid while operating the motor vehicle on the roadway project. The director shall establish by rule the procedures for granting refunds or credits.