Arizona § 28-5923 - Collection
Full text of Arizona Arizona Revised Statutes § 28-5923 — Collection, with citation guidance and answers to common questions.
§ 28-5923. Collection
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.
Frequently Asked Questions About Arizona § 28-5923
What does Arizona Revised Statutes § 28-5923 cover?
Section 28-5923 ("Collection") 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 § 28-5923?
A common citation format is "Arizona Revised Statutes § 28-5923" (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 § 28-5923 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.