ARM 18.15.227

18.9.118 PREPAYMENT OF MOTOR FUEL TAXES (1) A licensed distributor may overpay its known motor fuel tax liability. The overpayment must be designated as such by the distributor. The credit balance created by the overpayment will apply to future tax deficiencies if the gasoline, special fuel, or aviation fuel is reported and tax is paid within 30 days of the due date.