General Administrative Provisions | Midpage

Collections
Arizona Revised Statutes

Article 3

General Administrative Provisions

42-1101Application 42-1102Taxpayer bonds; definition 42-1103Enjoining delinquent taxpayer from engaging or continuing in business 42-1104Statute of limitation; exceptions 42-1105Taxpayer identification, verification and records; retention 42-1106Time limitations for credit and refund claims 42-1107Extension of time for filing returns 42-1108Audit; deficiency assessments; nonaudit adjustments; electronic filing 42-1109Failure to file return; false or fraudulent return; limited scope review; mandamus; order to produce documents; electronic portal 42-1110Successor liability for tax 42-1111Jeopardy assessments 42-1112Enforcement powers and duties 42-1113Closing agreements 42-1114Suit to recover taxes 42-1115Payment under protest 42-1116Disposition of tax revenues 42-1117Tax refund account 42-1118Refunds, credits, offsets and abatements 42-1119Denial of refund 42-1120Overpayment and underpayment; spouses; trusts and estates 42-1121Overpayment and underpayment in different tax years 42-1122Setoff for debts to state agencies, political subdivisions and courts; revolving fund; penalties; definitions 42-1123Interest 42-1124Failure to affix stamps or pay or account for tax; forfeiture of commodity; sale of forfeited commodity; effect of seizure and sale; request for administrative hearing; definitions 42-1125Civil penalties; definition 42-1126Fee for bad checks; definition 42-1127Criminal violation; classification; place of trial; definitions 42-1128Recovery of collection costs 42-1129Payment of tax by electronic funds transfer 42-1130Temporary tax relief for out-of-state employees and out-of-state businesses; disaster recovery; notice; definitions 42-1131Electronic signatures; definition