Editor’s Note: The Department of Revenue recodified this Chapter at 6 A.A.R. 2308, filed in the Office of the Secretary of State June 2, 2000. The rescinded Chapter, which contains the former codification and Historical Notes, is on file in the Office of the Secretary of State (Supp. 00-2).

Chapter 2 consisting of Articles 1 through 14 adopted effective December 22, 1981.

Former Chapter 2 consisting of Article 1 repealed effective December 22, 1981.