28-5722. Additional assessment; time limit
91 words·~1 min read·
/az/title-28/28-5722A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A. Except in the case of a fraudulent report or failure to make a report, a notice of additional use fuel tax proposed to be assessed shall be served on the licensee within four years after the alleged erroneous report was filed.
B. If a licensee fails or refuses to provide records or access to records demanded for auditing purposes, the time limit prescribed in this section is tolled until the records demanded are provided. Successive failures to adequately respond to a demand for records relate back to the first demand.