 |
Arizona Revised Statutes (Last Updated: March 31, 2016) |
 |
Title 42. Taxation |
|
|
Chapter 1. ADMINISTRATION |
| Article 1. Department of Revenue |
| Sec 42-1001. Definitions |
| Sec 42-1002. Department of revenue; director; appointments; compensation |
| Sec 42-1003. Department organization; director's staff; deputy director; assistant directors |
| Sec 42-1004. General powers and duties of the department; res judicata; remedies; enforcement; special collections account |
| Sec 42-1005. Powers and duties of director |
| Sec 42-1006. Interrogatories to taxpayers; power to require information; classification |
| Sec 42-1007. Service of process upon the director |
| Sec 42-1008. Employee preparation of tax returns for compensation prohibited |
| Article 2. Reciprocity |
| Sec 42-1051. Definitions |
| Sec 42-1052. Suits to enforce state tax; comity |
| Sec 42-1053. Recognition and enforcement of other states' taxes |
| Article 3. General Administrative Provisions |
| Sec 42-1101. Application |
| Sec 42-1101.01. Definitions |
| Sec 42-1102. Taxpayer bonds; definition |
| Sec 42-1103. Enjoining delinquent taxpayer from engaging or continuing in business |
| Sec 42-1103.01. Action to enjoin return preparers |
| Sec 42-1103.02. Understatement of taxpayer's liability by return preparer; civil penalty; definition |
| Sec 42-1103.03. Suspension from electronic filing program |
| Sec 42-1104. Statutes of limitation; exceptions |
| Sec 42-1105. Taxpayer identification, verification and records; retention |
| Sec 42-1105.01. Signatures; return preparers and electronic return preparers; definition |
| Sec 42-1105.02. Date of filing by electronic means; definitions |
| Sec 42-1105.03. Unauthorized disclosure; violation; classification |
| Sec 42-1106. Time limitations for credit and refund claims |
| Sec 42-1107. Extension of time for filing returns |
| Sec 42-1108. Audit; deficiency assessments |
| Sec 42-1109. Failure to file return; false or fraudulent return; mandamus; order to produce documents |
| Sec 42-1110. Successor liability for tax |
| Sec 42-1111. Jeopardy assessments |
| Sec 42-1112. Enforcement powers and duties |
| Sec 42-1113. Closing agreements |
| Sec 42-1114. Suit to recover taxes |
| Sec 42-1115. Payment under protest |
| Sec 42-1116. Disposition of tax revenues |
| Sec 42-1116.01. Department of revenue administrative fund |
| Sec 42-1117. Tax refund account |
| Sec 42-1118. Refunds, credits, offsets and abatements |
| Sec 42-1119. Denial of refund |
| Sec 42-1120. Overpayment and underpayment; spouses; trusts and estates |
| Sec 42-1121. Overpayment and underpayment in different tax years |
| Sec 42-1122. Setoff for debts to state agencies, political subdivisions and courts; revolving fund; definitions |
| Sec 42-1123. Interest |
| Sec 42-1124. Failure to affix stamps or pay or account for tax; forfeiture of commodity; sale of forfeited commodity; effect of seizure and sale; request for administrative hearing; definitions |
| Sec 42-1125. Civil penalties; definition |
| Sec 42-1125.01. Civil penalties for return preparers, electronic filing and payment participants |
| Sec 42-1126. Fee for bad checks |
| Sec 42-1127. Criminal violations; classifications; place of trial; definition |
| Sec 42-1128. Recovery of collection costs |
| Sec 42-1129. Payment of tax by electronic funds transfer |
| Sec 42-1130. Temporary tax relief for out-of-state employees and out-of-state businesses; disaster recovery; notice; definitions |
| Article 4. Liens and Priorities of Tax Claims |
| Sec 42-1151. Lien |
| Sec 42-1152. Filing of lien; notice; recording |
| Sec 42-1153. Release or subordination of lien |
| Sec 42-1154. Priority of tax claim |
| Sec 42-1155. Voluntary liens on property; security for delinquent taxes |
| Article 5. Seizure of Property for Collection of Taxes |
| Sec 42-1201. Levy and distraint; definition |
| Sec 42-1202. Surrender of property subject to levy; definition |
| Sec 42-1203. Production of books |
| Sec 42-1204. Property exempt from levy |
| Sec 42-1205. Notice and sale of seized property |
| Sec 42-1206. Authority to release levy and return property |
| Sec 42-1207. Financial institutions data match; prohibited disclosure; civil liability; fee; definition |
| Article 6. Tax Appeals |
| Sec 42-1251. Appeal to the department; hearing |
| Sec 42-1252. State board of tax appeals |
| Sec 42-1253. Appeal to state board of tax appeals; definition |
| Sec 42-1254. Appeal to tax court |
| Sec 42-1255. Burden of proof |