AZ SB1461

Adds exemption from motor vehicle fuel and use fuel taxes for fuel sold within the Navajo reservation, as a new paragraph 9 under Section 28-5610(A).

Exemption applies to motor vehicle fuel or use fuel sold within the Navajo reservation regardless of the purchaser's tribal membership status or intended use.

Modifies existing paragraph 3 exemption for Indian reservations by clarifying it does not apply to the Navajo reservation through the phrase "Except as provided in paragraph 9 of this subsection."

Maintains existing exemption procedures requiring persons claiming exemptions to perfect them by claiming refunds pursuant to Section 28-5612, except for dyed diesel fuel which is exempt at the time of sale.