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.

Terms Used In Arizona Laws 28-5923

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Director: means the director of the department of transportation. See Arizona Laws 28-101
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Motor fuel: means motor vehicle fuel, use fuel and aviation fuel. See Arizona Laws 28-5601
  • 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
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • State: means a state of the United States and the District of Columbia. See Arizona Laws 28-101
  • Tax: means any tax, fee, penalty or interest imposed by this title. See Arizona Laws 28-5931

B. The attorney general shall prosecute an action to collect any delinquent tax or penalty.

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