AZ SB1316

Increases motor vehicle fuel tax from 18 cents to 36 cents per gallon.

Establishes separate use fuel tax rates: same as motor vehicle fuel tax for light class vehicles, with a reduced 9-cent rate through December 31, 2024 for vehicles transporting forest products.

Removes the previous tiered use fuel tax system for use class motor vehicles and eliminates the distinction between "light class" and "use class" vehicles for tax purposes.

Requires fuel dispenser labels and vendor declarations to ensure proper tax collection based on vehicle type and usage.

Allows refunds for vendors who collect excess tax on fuel used by vehicles entitled to lower rates, and repeals sections 28-5616 and 28-5623.