Knight Transportation, Inc. v. Arizona Department of Transportation

OPINION

VOSS, Judge.

¶ 1 The Arizona Department of Transportation (“ADOT”) and its director appeal the superior court’s determination that ADOT does not have statutory authority to assess interest on underpaid proportional registration fees on commercial vehicles registered in a state other than Arizona. We conclude that ADOT does have statutory authority to assess interest and thus reverse the judgment and remand for further proceedings.

FACTUAL AND PROCEDURAL HISTORY

¶ 2 Knight Transportation, Inc. (“Knight”) is an Arizona corporation operating a motor-carrier business in numerous states. In…