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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 |
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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 |