Arizona Revised Statutes (Last Updated: March 31, 2016) |
Title 42. Taxation |
Chapter 6. LOCAL EXCISE TAXES |
Article 1. Administration of Local Excise Taxes |
Sec 42-6005. Unified audit committee; audits
Latest version.
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A. The director shall establish a unified audit committee with cities and towns. The committee shall coordinate uniform audit functions.
B. When the state statutes and model city tax code are the same and where the department has issued written guidance, the department's interpretation is binding on cities and towns.