Arizona Statutes
§ 28-5727 — Erroneous assessment; cancellation in records
Arizona·Title 28 Arizona Revised Statutes·Ch. 16 TAXES·Art. 2 Interstate User Fuel Tax Reponsibilities
If an amount has been illegally or erroneously assessed against a licensee, the director shall cancel that amount on the director's records if a written claim for the amount is made within three years after the illegal or erroneous assessment is made.
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