| Article 1 |
Department of Revenue |
|
42-1001 |
Definitions |
|
42-1002 |
Department of revenue; director;
appointments; search committee; compensation |
|
42-1003 |
Department organization; director's
staff; deputy director; assistant directors |
|
42-1004 |
General powers and duties of the
department; res judicata; remedies; enforcement; special
collections account |
|
42-1005 |
Powers and duties of director |
|
42-1006 |
Interrogatories to taxpayers; power to
require information; classification |
|
42-1007 |
Service of process upon the director |
|
42-1008 |
Employee preparation of tax returns for
compensation prohibited |
| Article 2 |
Reciprocity |
|
42-1051 |
Definitions |
|
42-1052 |
Suits to enforce state tax; comity |
|
42-1053 |
Recognition and enforcement of other
states' taxes |
| Article 3 |
General Administrative Provisions |
|
42-1101 |
Application |
|
42-1101.01 |
Definitions |
|
42-1102 |
Taxpayer bonds; definition |
|
42-1103 |
Enjoining delinquent taxpayer from
engaging or continuing in business |
|
42-1103.01 |
Action to enjoin return preparers |
|
42-1103.02 |
Understatement of taxpayer's liability
by return preparer; civil penalty; definition |
|
42-1103.03 |
Suspension from electronic filing
program |
|
42-1104 |
Statutes of limitation; exceptions |
|
42-1105 |
Taxpayer identification, verification
and records; retention |
|
42-1105.01 |
Signatures; return preparers and
electronic return preparers; definition |
|
42-1105.02 |
Date of filing by electronic means;
definitions |
|
42-1105.03 |
Unauthorized disclosure; violation;
classification |
|
42-1106 |
Time limitations for credit and refund
claims |
|
42-1107 |
Extension of time for filing returns |
|
42-1108 |
Audit; deficiency assessments |
|
42-1109 |
Failure to file return; false or
fraudulent return; mandamus; order to produce documents |
|
42-1110 |
Successor liability for tax |
|
42-1111 |
Jeopardy assessments |
|
42-1112 |
Enforcement powers and duties |
|
42-1113 |
Closing agreements |
|
42-1114 |
Suit to recover taxes |
|
42-1115 |
Payment under protest |
|
42-1116 |
Disposition of tax revenues |
|
42-1117 |
Tax refund account |
|
42-1118 |
Refunds, credits, offsets and
abatements |
|
42-1119 |
Denial of refund |
|
42-1120 |
Overpayment and underpayment; spouses;
trusts and estates |
|
42-1121 |
Overpayment and underpayment in
different tax years |
|
42-1122 |
Setoff for debts to state agencies and
courts; revolving fund; definitions |
|
42-1123 |
Interest |
|
42-1124 |
Failure to affix stamps or pay or
account for tax; forfeiture of commodity; sale of
forfeited commodity; effect of seizure and sale |
|
42-1125 |
Civil penalties; definition |
|
42-1125.01 |
Civil penalties for return preparers,
electronic filing and payment participants |
|
42-1126 |
Fee for bad checks |
|
42-1127 |
Criminal violations; classifications;
place of trial; definition |
|
42-1128 |
Recovery of collection costs |
|
42-1129 |
Payment of tax by electronic funds
transfer or other immediately available monies |
| Article 4 |
Liens and Priorities of Tax Claims |
|
42-1151 |
Lien |
|
42-1152 |
Filing of lien; notice; recording |
|
42-1153 |
Release or subordination of lien |
|
42-1154 |
Priority of tax claim |
|
42-1155 |
Voluntary liens on property; security
for delinquent taxes |
| Article 5 |
Seizure of Property for Collection
of Taxes |
|
42-1201 |
Levy and distraint; definition |
|
42-1202 |
Surrender of property subject to levy;
definition |
|
42-1203 |
Production of books |
|
42-1204 |
Property exempt from levy |
|
42-1205 |
Notice and sale of seized property |
|
42-1206 |
Authority to release levy and return
property |
| Article 6 |
Tax Appeals |
|
42-1251 |
Appeal to the department; hearing |
|
42-1252 |
State board of tax appeals |
|
42-1253 |
Appeal to state board of tax appeals;
definition |
|
42-1254 |
Appeal to tax court |
|
42-1255 |
Burden of proof |
| Article 1 |
Confidentiality of Taxpayer
Information |
|
42-2001 |
Definitions |
|
42-2002 |
Disclosure of confidential information
prohibited |
|
42-2003 |
Authorized disclosure of confidential
information |
|
42-2004 |
Violation; classification |
| Article 2 |
Taxpayers' Bill of Rights |
|
42-2051 |
Arizona taxpayer assistance office;
taxpayer problem resolution officer; duties |
|
42-2052 |
Erroneous advice or misleading
statements by the department; abatement of penalties and
interest; definitions |
|
42-2053 |
Procedures involving taxpayer
interviews |
|
42-2054 |
Disclosure of taxpayer information |
|
42-2055 |
Taxpayer assistance orders |
|
42-2056 |
Closing agreements in cases of
extensive taxpayer misunderstanding or misapplication;
attorney general approval; rules; definition |
|
42-2057 |
Agreement for installment payments of
tax |
|
42-2058 |
Basis for evaluating employee
performance |
|
42-2059 |
No additional audits or proposed
assessments; exceptions |
|
42-2060 |
Refund if items of income transfer from
one year to another |
|
42-2061 |
Expedited review of jeopardy
assessments |
|
42-2062 |
Abatement of penalties; definition |
|
42-2063 |
Department responsibilities; decision
deadlines; definition |
|
42-2064 |
Reimbursement of fees and other costs;
definitions |
|
42-2065 |
Abatement of interest for errors or
delays caused by the department |
|
42-2066 |
Statute of limitations on tax debts |
|
42-2067 |
Limitation on the use of pseudonyms by
department employees |
|
42-2068 |
Suspension of running of period of
limitations during taxpayer disability |
|
42-2069 |
Taxpayer communications with
practitioners; confidentiality; definitions |
|
42-2070 |
Prohibited audit techniques |
|
42-2071 |
Reimbursement of bank costs caused by
erroneous tax levies |
|
42-2072 |
Stay of enforcement actions pending
offer in compromise |
|
42-2073 |
Report of employee misconduct;
definition |
|
42-2074 |
Equitable relief from joint and several
liability |
|
42-2075 |
Audit duration; definition |
|
42-2076 |
Audit results; documentation |
| Article 3 |
Private Taxpayer Rulings |
|
42-2101 |
Private taxpayer rulings; request;
revocation or modification; definition |
| Article 4 |
Business Identification and
Licensing Forms |
|
42-2151 |
Providing business and employer
identifiers, licenses, numbers and other forms |
|
42-2152 |
List of agencies having authority over
starting and conducting business |
|
42-2153 |
Questionnaire of proposed business |
|
42-2154 |
Limitation on requirements of article |
| Article 5 |
Innocent Spouses |
|
42-2201 |
Election for relief from joint and
several liability; definition |
|
42-2202 |
Separate liability election; definition |
| Article 6 |
Protection of Computer Software
Source Code |
|
42-2251 |
Definitions |
|
42-2252 |
Protection from order to produce
computer software source code; exceptions |
|
42-2253 |
Authorized subpoenas |
|
42-2254 |
Safeguards and protections |
|
42-2301 |
Definitions |
|
42-2302 |
Managed audit agreements |
|
42-2303 |
Managed audit operations; appeal |
|
42-2304 |
Interest and penalties; refunds |
| Article 1 |
General Administration |
|
42-3001 |
Definitions |
|
42-3002 |
Preemption by state of luxury taxation |
|
42-3003 |
Powers of administration and regulation |
|
42-3004 |
Rules |
|
42-3005 |
Agents and other employees; bond;
credentials; removal |
|
42-3006 |
Revenue stamps |
|
42-3007 |
Manner of affixing stamps; definition |
|
42-3008 |
Refunds |
|
42-3009 |
Exemption for articles and substances
sold in interstate commerce |
|
42-3010 |
Transaction invoices and other records;
retention period |
| Article 2 |
Levy and Payment |
|
42-3051 |
Levy of tax |
|
42-3052 |
Classifications of luxuries; rates of
tax |
|
42-3053 |
Method of payment; receipts |
| Article 3 |
Disposition of Revenue |
|
42-3101 |
Deposit |
|
42-3102 |
Distribution to state general fund |
|
42-3103 |
Monies allocated for state school aid |
|
42-3104 |
Monies allocated to the corrections
fund |
|
42-3106 |
Monies allocated to the drug treatment
and education fund; state department of corrections
revolving fund |
| Article 4 |
Enforcement |
|
42-3151 |
Inspection of records and stocks of
luxuries |
|
42-3152 |
Personal liability for tax, increases,
interest, penalties and collection charges |
|
42-3153 |
Remedies for collection |
|
42-3154 |
Failure or refusal to permit
examination of records; classification; additional civil
and criminal penalties |
| Article 5 |
Cigarettes, Cigars and Tobacco
Products |
|
42-3201 |
Distributors license |
|
42-3202 |
Payment of tax required to sell
cigarettes, cigars and tobacco products |
|
42-3203 |
Stamped packages required for
cigarettes |
|
42-3204 |
Affixing stamps and paying tax on
cigarettes from out of state |
|
42-3206 |
Cigarette stamp discount purchases |
|
42-3207 |
Secured cigarette stamp purchases on
credit; cancellation of credit privileges; collection
action |
|
42-3208 |
Return and payment by distributors of
tobacco products other than cigarettes |
|
42-3209 |
Redemption of unused tobacco product
stamps and meter registration |
|
42-3210 |
Unlawful use of stamps; classification;
definition |
|
42-3211 |
Cigarette distributors; filing
requirements |
| Article 5.1 |
Delivery Sales of Tobacco Products |
|
42-3221 |
Definitions |
|
42-3222 |
Delivery sales |
|
42-3223 |
Age verification |
|
42-3224 |
Disclosure |
|
42-3225 |
Shipping |
|
42-3226 |
Registration and reporting;
applicability |
|
42-3227 |
Collection of taxes |
|
42-3228 |
Penalties; violations; classification |
|
42-3229 |
Enforcement |
|
42-3230 |
Applicability; Indian reservations |
| Article 6 |
Tobacco Tax for Health Care |
|
42-3251 |
Levy and collection of tobacco tax |
|
42-3251.01 |
Levy and collection of tobacco tax |
|
42-3252 |
Disposition of monies |
|
42-3253 |
Administration |
| Article 7 |
Indian Reservation Tobacco Tax |
|
42-3301 |
Definitions |
|
42-3302 |
Levy; rates; disposition of revenues |
|
42-3303 |
Tax on the consumer; precollection and
remission by distributor |
|
42-3304 |
Exemptions |
|
42-3305 |
Enforcement; penalty for failure to
precollect and remit tax; violation; classification |
|
42-3306 |
Administration |
|
42-3307 |
Preemption by state |
| Article 8 |
Liquors |
|
42-3351 |
Bonds required of liquor wholesalers;
exemption |
|
42-3352 |
Reports of distillers and manufacturers |
|
42-3353 |
Return and payment by vinous or malt
liquor wholesalers |
|
42-3354 |
Return and payment by spirituous or
vinous liquor wholesalers |
|
42-3355 |
Return and payment by domestic farm
wineries and domestic microbreweries |
| Article 1 |
General Provisions |
|
42-4001 |
Definitions |
|
42-4002 |
Filing returns; time of filing |
|
42-4003 |
Amended returns |
|
42-4004 |
Payment of tax |
|
42-4005 |
Payment before determination of tax |
|
42-4006 |
Failure to pay tax after five years;
sale by sheriff; fees |
|
42-4007 |
Liability for tax; protest and appeal |
|
42-4008 |
Lien and receipt for payment |
|
42-4011 |
Determination of tax |
|
42-4012 |
Rules and regulations |
| Article 2 |
Estate Tax |
|
42-4051 |
Tax on residents' estates |
|
42-4052 |
Tax on nonresidents' estates |
| Article 3 |
Generation Skipping Tax |
|
42-4101 |
Definition |
|
42-4102 |
Imposition of tax; liability for tax |
| Article 1 |
General Administrative Provisions |
|
42-5001 |
Definitions |
|
42-5002 |
Exclusions from gross income, receipts
or proceeds |
|
42-5003 |
Administration and enforcement of
article; employees; bonds |
|
42-5004 |
Department records |
|
42-5005 |
Privilege licenses; revocation;
violation; classification |
|
42-5006 |
Taxpayer bonds; out of state licensed
contractors and manufactured building dealers |
|
42-5007 |
Taxpayer security; out-of-state prime
contractors; definition |
|
42-5008 |
Levy of tax; purposes; distribution |
|
42-5009 |
Certificates establishing deductions;
liability for making false certificate |
|
42-5010 |
Rates; distribution base |
|
42-5011 |
Conditional sales |
|
42-5012 |
Sales between affiliated persons |
|
42-5013 |
Partnerships |
|
42-5014 |
Return and payment of tax; estimated
tax; extensions; abatements |
|
42-5016 |
Credit for telecommunications service
revenue reductions |
|
42-5017 |
Credit for accounting and reporting
expenses; definition |
|
42-5018 |
Method of payment |
|
42-5019 |
Reporting sales made in more than one
class |
|
42-5020 |
Persons engaged in more than one
business |
|
42-5021 |
Payment of additional taxes after audit |
|
42-5022 |
Burden of proving sale not at retail |
|
42-5023 |
Presumption as to tax base |
|
42-5024 |
Personal liability for tax; remedies
for collection |
|
42-5025 |
Failure or refusal to permit
examination of records; classification |
|
42-5026 |
Failure to file return; notice;
hearing; levy of tax |
|
42-5027 |
Enjoining defaulting taxpayer from
continuing in business |
|
42-5028 |
Failure to pay; personal liability |
|
42-5029 |
Remission and distribution of monies;
definition |
|
42-5029.01 |
Qualifying Indian tribe; report;
accounting procedures; definitions |
|
42-5030 |
Transfers to the Arizona convention
center development fund; distributions |
|
42-5030.01; Version 2 |
Distribution of revenues for school
facilities |
|
42-5030.01 |
Distribution of revenues for school
facilities |
|
42-5031 |
Distribution of multipurpose facility
revenues to district |
|
42-5031.01 |
Distribution of revenues for Indian
tribal postsecondary educational institutions;
definition |
|
42-5032 |
Distribution of bridge construction and
highway improvement revenues to county; definitions |
|
42-5032.01 |
Distribution of revenues for tourism
and sports authority |
|
42-5033 |
Special census |
|
42-5033.01 |
Use of population estimates for state
shared revenues; report |
|
42-5034 |
Determination of place of business for
distribution of tax monies |
|
42-5034.01 |
Mobile telecommunications services;
definitions |
|
42-5035 |
Use of share of tax monies by counties;
inclusion of estimate of anticipated tax collections in
county budget |
|
42-5036 |
Procedure upon variance between county
share of tax monies received and budget estimate |
|
42-5037 |
Notices |
|
42-5038 |
Transaction and privilege taxes
independent of other taxes |
|
42-5039 |
Prospective application of new law or
interpretation or application of law; definition |
| Article 2 |
Transaction Privilege
Classifications |
|
42-5061 |
Retail classification; definitions |
|
42-5062 |
Transporting classification |
|
42-5063 |
Utilities classification; definitions |
|
42-5064 |
Telecommunications classification;
definitions |
|
42-5065 |
Publication classification; definition |
|
42-5066 |
Job printing classification |
|
42-5067 |
Pipeline classification |
|
42-5068 |
Private car line classification |
|
42-5069 |
Commercial lease classification;
definitions |
|
42-5070 |
Transient lodging classification;
definition |
|
42-5071 |
Personal property rental classification |
|
42-5072 |
Mining classification; definition |
|
42-5073 |
Amusement classification |
|
42-5074 |
Restaurant classification |
|
42-5075 |
Prime contracting classification;
exemptions; definitions |
|
42-5076 |
Owner builder sales classification;
definitions |
|
42-5077 |
Membership camping classification |
| Article 3 |
Tax Exemption for Sales of Food |
|
42-5101 |
Definitions |
|
42-5102 |
Tax exemption for sales of food;
nonexempt sales |
|
42-5103 |
List of tax-exempt food items;
distribution |
|
42-5104 |
Records of sales |
|
42-5105 |
Administrative rulings |
|
42-5106 |
Rules |
| Article 4 |
Use Tax |
|
42-5151 |
Definitions |
|
42-5152 |
Presumption |
|
42-5153 |
Exclusions from sales price |
|
42-5154 |
Registration of retailers |
|
42-5155 |
Levy of tax; tax rate; purchaser's
liability |
|
42-5156 |
Tangible personal property provided
under a service contract or warranty; definition |
|
42-5157 |
Motor vehicles removed from inventory |
|
42-5158 |
Motor vehicles used by motor vehicle
manufacturers |
|
42-5159 |
Exemptions |
|
42-5160 |
Liability for tax |
|
42-5161 |
Collection from purchaser; receipt; tax
as debt to state |
|