Ariz. Rev. Stat. § 28-5932 – Jeopardy assessment; definition

A. If a taxpayer has not been licensed or has failed to make a tax report as required by this chapter and the director believes that the collection of a tax, fee assessment or deficiency under this chapter will be jeopardized by delay, whether or not the time otherwise prescribed for making a return and paying the tax has expired and notwithstanding any other provision of this chapter:
1. 1. The director shall immediately assess the tax, with interest, additional amounts and additions to the tax as provided by law.
2. 2. The tax, additions to the tax and interest are then immediately due and payable.
3. 3. The director shall immediately issue a notice and demand for their payment.
B. The belief of the director is for all purposes presumptive evidence that the assessment or collection was in jeopardy. A certificate of mailing notice is presumptive evidence that notice was issued.
C. The taxpayer may stay collection and prevent the assessment from becoming final by filing both of the following within ten days after the date of the assessment:
1. 1. A protest to the assessment.
2. 2. A bond or any other security in amounts that the director deems necessary but not exceeding the amount of the assessment.
D. On filing a protest and posting bond as required, the assessment shall be reviewed as provided for other assessments made under this article. If the taxpayer fails to protest or post the required bond, the assessment is final.
E. For the purposes of this section, "reports" includes forms prescribed by the director and supporting schedules, attachments, lists and other documents.