Section R17-8-506. Remedies and Waiver

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A.       Violations of this Article shall result in the assessment of applicable penalties, interest, and late filing fees pursuant to

A.R.S. Title 28, Chapter 16, provided that, subject to statute, the Department may waive and extend compliance deadlines in order to advance the efficient administration of the Elec- tronic Fuel Tax Program as it may, in its sole discretion, deter- mine appropriate in particular cases.

B.       Licensure shall be subject to cancellation by the Department upon a licensee’s failure to comply with this Chapter and

A.R.S. Title 28, Chapter 16 or 25, for failing to file an elec- tronic report as required under A.R.S. § 28-5930.

C.       Remedies are cumulative. A cancellation of licensure under this Chapter and A.R.S. Title 28, Chapters 16 and 25, shall not terminate any reporting requirement or fee, tax, penalty or interest obligation.

Historical Note

New Section made by final rulemaking at 15 A.A.R. 278, effective March 7, 2009 (Supp. 09-1).

                    
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