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

Full text of Arizona Arizona Revised Statutes § 28-5724 — Failure to file report; assessment; license revocation or suspension, with citation guidance and answers to common questions.

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

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.

Source: official Arizona text · Last verified 2026-08-27

Frequently Asked Questions About Arizona § 28-5724

What does Arizona Revised Statutes § 28-5724 cover?

Section 28-5724 ("Failure to file report; assessment; license revocation or suspension") 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 § 28-5724?

A common citation format is "Arizona Revised Statutes § 28-5724" (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 § 28-5724 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.