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Current as of January 01, 2025 | Updated by Findlaw Staff
A. The director or a deputy, employee or agent authorized by the director may examine during usual business hours records, books, papers, storage tanks and any other equipment of a person pertaining to motor fuel imported, received, sold, shipped, delivered or used to either:
1. Verify the truth and accuracy of a statement, report, return or claim.
2. Ascertain whether the tax imposed by this article or § 28-8344 has been paid.
3. Determine the financial responsibility of the supplier for the payment of the taxes imposed by this article or § 28-8344.
4. Determine the validity of a refund.
B. In the enforcement of this article, the director may hold hearings, take testimony of persons, issue subpoenas for the purpose of taking testimony, compel attendance of witnesses and conduct investigations the director deems necessary.
C. The director may prescribe forms for required reports or claims for refund or forms of record to be used by suppliers, distributors, restricted distributors, vendors or refund claimants.
D. Records required by this article may be maintained in this state. If the records are maintained outside this state and on request of the director, the records shall be made available at a location in this state designated by the director. If the records are maintained outside this state and will not be made available at the location designated by the director, the director may require the person to whom a records request has been made to pay in advance costs reimbursable for subsistence and travel expenses for the director or an agent of the director to conduct the examination of the records.
Cite this article: FindLaw.com - Arizona Revised Statutes Title 28. Transportation § 28-5620. Records and equipment inspections; hearings; use restrictions; violation; costs - last updated January 01, 2025 | https://codes.findlaw.com/az/title-28-transportation/az-rev-st-sect-28-5620/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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