Arizona Revised Statutes Title 28. Transportation § 28-5859. Refunds

A. If the director determines that a motor carrier fee, penalty or interest has been overpaid, the director shall:

B. The director shall not allow a credit or refund after three years from the date of overpayment unless the motor carrier files with the director a written claim for credit or refund within the three years.

C. The motor carrier shall state the specified grounds on which a claim is based.

D. The director may pay the refund from any motor carrier fee receipts in the possession of the director before disposition of the receipts.