28-5613. Licensee refunds; definition A. A licensee who is seeking a refund shall apply pursuant to section 28-5612, except that a licensee shall file an application for refund within three years after the date of purchase or invoice of the motor fuel for which a refund is claimed. B. For the purposes of this section, ' licensee' includes a supplier, an interstate user, a restricted distributor or a licensed use fuel vendor.
Arizona Legal Code