2015 Arizona Revised Statutes
Title 28 - Transportation
§ 28-5721 Additional assessment; penalty
28-5721. Additional assessment; penalty
A. If the director is not satisfied with a report filed or the amount of use fuel tax paid by a licensee, the director may make an additional assessment of use fuel taxes due from the licensee based on any information available to the director.
B. A penalty of twenty-five per cent of the additional use fuel tax assessed shall be added to the tax with interest at the rate of one per cent per month or portion of a month on the unpaid tax from the twenty-seventh day after the end of the month for which the additional assessment is made until paid.
C. The director shall give written notice to the licensee of the additional assessment served personally or by mail addressed to the licensee at the licensee's address of record in the office of the director.
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