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Arizona
Law
Arizona Revised Statutes
Title 42Arizona Revised Statutes Title 42
Taxation
| Chapter 1 | ADMINISTRATION |
| 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 |
| Chapter 2 | TAXPAYER PROTECTION AND SERVICES |
| 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 |
| Chapter 3 | LUXURY PRIVILEGE TAX |
| 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 |
| Chapter 4 | ESTATE AND GENERATION SKIPPING TAXES |
| 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 |
| Chapter 5 | TRANSACTION PRIVILEGE AND AFFILIATED EXCISE TAXES |
| 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 |