Arizona § 28-5724 Failure to file report; assessment; license revocation or suspension

Arizona Statutes

§ 28-5724 — Failure to file report; assessment; license revocation or suspension

Arizona § 28-5724

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 2Interstate User Fuel Tax Reponsibilities

This text of Arizona § 28-5724 (Failure to file report; assessment; license revocation or suspension) 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. § 28-5724 (2026).

Text

A.If a person fails, neglects or refuses to make a report required by this article, the director shall make an estimate for the month for which the licensee failed to make the report based on any information available to the director.

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

C.If a person fails, neglects or refuses to make a report required by this article with full payment of the tax due, the director may revoke or suspend the person's license.

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A. If a person fails, neglects or refuses to make a report required by this article, the director shall make an estimate for the month for which the licensee failed to make the report based on any information available to the director.

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

C. If a person fails, neglects or refuses to make a report required by this article with full payment of the tax due, the director may revoke or suspend the person's license.