AZ SB1161

Adds a new motor vehicle fuel tax and use fuel tax that activate when the price of unleaded motor vehicle fuel or use fuel averages below specified price thresholds (specific amounts left blank in bill).

Directs the Department of Weights and Measures to establish rules for determining average fuel prices using the Lundberg retail survey and procedures for starting and stopping collection of the additional taxes.

Requires revenues from the new motor vehicle fuel tax and use fuel tax imposed under section 28-5606.01 to be deposited in the state general fund instead of the highway user revenue fund.

Requires enactment by a two-thirds affirmative vote of both houses of the legislature and becomes effective immediately upon the governor's signature or with a three-fourths vote in both houses if vetoed.