Arizona § 28-5722 - Additional assessment; time limit

Full text of Arizona Arizona Revised Statutes § 28-5722 — Additional assessment; time limit, with citation guidance and answers to common questions.

§ 28-5722. Additional assessment; time limit

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.

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Frequently Asked Questions About Arizona § 28-5722

What does Arizona Revised Statutes § 28-5722 cover?

Section 28-5722 ("Additional assessment; time limit") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Arizona § 28-5722?

A common citation format is "Arizona Revised Statutes § 28-5722" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Arizona law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.

How does Arizona § 28-5722 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.