Arizona § 28-5721 Additional assessment

Arizona Statutes

§ 28-5721 — Additional assessment

Arizona § 28-5721

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 2Interstate User Fuel Tax Reponsibilities

This text of Arizona § 28-5721 (Additional assessment) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 28-5721 (2026).

Text

A.If the director is not satisfied with a report filed or the amount of use fuel tax paid by a licensee, the director may make an additional assessment of use fuel taxes due from the licensee based on any information available to the director.

B.The director shall give written notice to the licensee of the additional assessment served personally or by mail addressed to the licensee at the licensee's address of record in the office of the director.

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A. If the director is not satisfied with a report filed or the amount of use fuel tax paid by a licensee, the director may make an additional assessment of use fuel taxes due from the licensee based on any information available to the director.

B. The director shall give written notice to the licensee of the additional assessment served personally or by mail addressed to the licensee at the licensee's address of record in the office of the director.