A.R.S. § 28-5722: Additional assessment; time limit

A. Except in the case of a fraudulent report or failure to make a report, a notice of additional use fuel tax proposed to be assessed shall be served on the licensee within four years after the alleged erroneous report was filed.

B. If a licensee fails or refuses to provide records or access to records demanded for auditing purposes, the time limit prescribed in this section is tolled until the records demanded are provided. Successive failures to adequately respond to a demand for records relate back to the first demand.