Taxpayers' Bill of Rights | Midpage

Collections
Arizona Revised Statutes

Article 2

Taxpayers' Bill of Rights

42-2051Arizona taxpayer assistance office; taxpayer problem resolution officer; duties 42-2052Erroneous advice or misleading statements by the department; abatement of penalties and interest; definitions 42-2053Procedures involving taxpayer interviews 42-2054Disclosure of taxpayer information 42-2055Taxpayer assistance orders 42-2056Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; attorney general approval; rules; definition 42-2057Agreement for installment payments of tax 42-2058Basis for evaluating employee performance 42-2059Additional audits or proposed assessments prohibited; exceptions 42-2060Refund if items of income transfer from one year to another 42-2061Expedited review of jeopardy assessments 42-2062Abatement of penalties and fees; definition 42-2063Department responsibilities; decision deadlines; definition 42-2064Reimbursement of fees and other costs; definitions 42-2065Abatement of interest for errors or delays caused by the department 42-2066Statute of limitations on tax debts 42-2067Limitation on the use of pseudonyms by department employees 42-2068Suspension of running of period of limitations during taxpayer disability 42-2069Taxpayer communications with practitioners; confidentiality; definitions 42-2070Prohibited audit techniques 42-2071Reimbursement of bank costs caused by erroneous tax levies 42-2072Stay of enforcement actions pending offer in compromise 42-2073Report of employee misconduct; definition 42-2074Equitable relief from joint and several liability 42-2075Audit duration; applicability; initial audit contact 42-2076Audit results; documentation 42-2077Distribution of tax decisions; definitions 42-2078New interpretation or application of law; affirmative defense; definition 42-2079Suspension of liabilities by reason of disasters, terroristic or military actions or states of emergency; definitions 42-2080Rulings, procedures, notices and other administrative announcements; notice; public comment; records; confidentiality; exceptions