Arizona Revised Statutes Title 28. Transportation § 28-5923. Collection

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.

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