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.

Terms Used In Arizona Laws 28-5721

  • Director: means the director of the department of transportation. See Arizona Laws 28-101
  • Use: includes the placing of fuel into any receptacle on a motor vehicle from which fuel is supplied for the propulsion of the vehicle unless the operator of the vehicle establishes to the satisfaction of the director that the fuel was consumed for a purpose other than to propel a motor vehicle on a highway in this state and, with respect to fuel brought into this state in any such receptacle on a use class motor vehicle, the consumption of the fuel in this state. See Arizona Laws 28-5601
  • Use fuel: includes all gases and liquids used or suitable for use to propel motor vehicles, except fuels that are subject to the motor vehicle fuel tax imposed by this article. See Arizona Laws 28-5601

B. 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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