Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 28. Transportation |
Chapter 16. TAXES |
Article 1. Motor Fuel Taxes |
Sec 28-5622. Tax estimate
Latest version.
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If a person neglects or refuses to make and file a report as required by this article, or files an incorrect or fraudulent report, the director shall determine from information obtainable in the director's office or elsewhere the number of gallons of motor fuel with respect to which the person has incurred liability under this article or section 28-8344.