§ 38.2.13.3 Interstate User Fuel Tax Credits or Refunds.

JurisdictionArizona

§ 38.2.13.3 Interstate User Fuel Tax Credits or Refunds. Interstate users may make an application for a credit or refund within 3 years after the required due date of a report. A.R.S. § 28-5725. Credits will issue on the grounds and submission of evidence as specified in A.R.S. § 28-5728. If it is determined that an amount has been illegally or erroneously assessed against an...

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