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.

Terms Used In Arizona Laws 28-5724

  • Director: means the director of the department of transportation. See Arizona Laws 28-101
  • Month: means a calendar month unless otherwise expressed. See Arizona Laws 1-215
  • Person: means an individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver or syndicate, this state, any county, city, town, district or other subdivision of this state, an Indian tribe, or any other group or combination acting as a unit. See Arizona Laws 28-5601

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.

  Previous section
Next section  
 Article 2 Contents