Arizona § 28-5923 Collection

Arizona Statutes

§ 28-5923 — Collection

Arizona § 28-5923

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 5Tax Administration

This text of Arizona § 28-5923 (Collection) 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. § 28-5923 (2026).

Text

A.In an action for the collection of motor fuel taxes or interest or penalties imposed in connection with the taxes, an assessment by the director of the amount of the tax due or interest or penalties due this state is prima facie evidence of the claim of the state, and the burden of proof is on the person to show that the assessment was incorrect and contrary to law.

B.The attorney general shall prosecute an action to collect any delinquent tax or penalty.

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A. In an action for the collection of motor fuel taxes or interest or penalties imposed in connection with the taxes, an assessment by the director of the amount of the tax due or interest or penalties due this state is prima facie evidence of the claim of the state, and the burden of proof is on the person to show that the assessment was incorrect and contrary to law.

B. The attorney general shall prosecute an action to collect any delinquent tax or penalty.