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Arizona Revised Statutes (Last Updated: March 31, 2016) |
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Title 42. Taxation |
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Chapter 2. TAXPAYER PROTECTION AND SERVICES |
| Article 1. Confidentiality of Taxpayer Information |
| Sec 42-2001. Definitions |
| Sec 42-2002. Disclosure of confidential information prohibited |
| Sec 42-2003. Authorized disclosure of confidential information |
| Sec 42-2004. Violation; classification |
| Article 2. Taxpayers' Bill of Rights |
| Sec 42-2051. Arizona taxpayer assistance office; taxpayer problem resolution officer; duties |
| Sec 42-2052. Erroneous advice or misleading statements by the department; abatement of penalties and interest; definitions |
| Sec 42-2053. Procedures involving taxpayer interviews |
| Sec 42-2054. Disclosure of taxpayer information |
| Sec 42-2055. Taxpayer assistance orders |
| Sec 42-2056. Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; attorney general approval; rules; definition |
| Sec 42-2057. Agreement for installment payments of tax |
| Sec 42-2058. Basis for evaluating employee performance |
| Sec 42-2059. No additional audits or proposed assessments; exceptions |
| Sec 42-2060. Refund if items of income transfer from one year to another |
| Sec 42-2061. Expedited review of jeopardy assessments |
| Sec 42-2062. Abatement of penalties; definition |
| Sec 42-2063. Department responsibilities; decision deadlines; definition |
| Sec 42-2064. Reimbursement of fees and other costs; definitions |
| Sec 42-2065. Abatement of interest for errors or delays caused by the department |
| Sec 42-2066. Statute of limitations on tax debts |
| Sec 42-2067. Limitation on the use of pseudonyms by department employees |
| Sec 42-2068. Suspension of running of period of limitations during taxpayer disability |
| Sec 42-2069. Taxpayer communications with practitioners; confidentiality; definitions |
| Sec 42-2070. Prohibited audit techniques |
| Sec 42-2071. Reimbursement of bank costs caused by erroneous tax levies |
| Sec 42-2072. Stay of enforcement actions pending offer in compromise |
| Sec 42-2073. Report of employee misconduct; definition |
| Sec 42-2074. Equitable relief from joint and several liability |
| Sec 42-2075. Audit duration; definition |
| Sec 42-2076. Audit results; documentation |
| Sec 42-2077. Distribution of tax decisions; definitions |
| Sec 42-2078. New interpretation or application of law; affirmative defense; definition |
| Sec 42-2079. Suspension of liabilities by reason of disasters, terroristic or military actions or states of emergency; definitions |
| Article 3. Private Taxpayer Rulings |
| Sec 42-2101. Private taxpayer rulings; request; revocation or modification; taxpayer information ruling; definitions |
| Article 4. Business Identification and Licensing Forms |
| Sec 42-2151. Providing business and employer identifiers, licenses, numbers and other forms |
| Sec 42-2152. List of agencies having authority over starting and conducting business |
| Sec 42-2153. Questionnaire of proposed business |
| Sec 42-2154. Limitation on requirements of article |
| Article 5. Innocent Spouses |
| Sec 42-2201. Election for relief from joint and several liability; definition |
| Sec 42-2202. Separate liability election; definition |
| Article 6. Protection of Computer Software Source Code |
| Sec 42-2251. Definitions |
| Sec 42-2252. Protection from order to produce computer software source code; exceptions |
| Sec 42-2253. Authorized subpoenas |
| Sec 42-2254. Safeguards and protections |
| Article 7. Managed Audit Agreements |
| Sec 42-2301. Definitions |
| Sec 42-2302. Managed audit agreements |
| Sec 42-2303. Managed audit operations; appeal |
| Sec 42-2304. Interest and penalties; refunds |