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Arizona Revised Statutes

Article 1

General Administrative Provisions

42-5001Definitions 42-5002Exclusions from gross income, receipts or proceeds 42-5003Administration and enforcement of article; employees; bonds 42-5004Department records 42-5005Transaction privilege tax and municipal privilege tax licenses; fees; renewal; revocation; violation; classification 42-5006Taxpayer bonds; out of state licensed contractors and manufactured building dealers 42-5007Taxpayer security; out-of-state prime contractors; definition 42-5008Levy of tax; purposes; distribution 42-5009Certificates establishing deductions; liability for making false certificate; tax exclusion; definitions 42-5010Rates; distribution base 42-5011Conditional sales 42-5012Sales between affiliated persons 42-5013Partnerships 42-5014Return and payment of tax; estimated tax; extensions; abatements; definitions 42-5015Filing by electronic means 42-5016Credit for telecommunications service revenue reductions 42-5017Credit for accounting and reporting expenses; definition 42-5018Method of payment 42-5019Reporting sales made in more than one class 42-5020Persons engaged in more than one business 42-5021Payment of additional taxes after audit 42-5022Burden of proving sale not at retail 42-5023Presumption as to tax base 42-5024Personal liability for tax; remedies for collection 42-5025Failure or refusal to permit examination of records; classification 42-5026Failure to file return; notice; hearing; levy of tax 42-5027Enjoining defaulting taxpayer from continuing in business 42-5028Failure to pay; personal liability 42-5029Remission and distribution of monies; withholding; definition 42-5030Transfers to the Arizona convention center development fund; distributions 42-5031Distribution of multipurpose facility revenues to district 42-5032Distribution of bridge construction and highway improvement revenues to county; definitions 42-5033Special census 42-5034Determination of place of business for distribution of tax monies 42-5035Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget 42-5036Procedure upon variance between county share of tax monies received and budget estimate 42-5037Notices 42-5038Transaction and privilege taxes independent of other taxes 42-5039Qualified destination management companies; definitions 42-5040Sourcing of certain transactions involving tangible personal property; definitions 42-5041Assessment of fees; integrated tax system modernization project; fund 42-5042Online lodging operators; requirements; civil penalty; definitions 42-5043Liability; marketplace facilitators; remote sellers; refund claims; audits; definition 42-5044Nexus; out-of-state businesses; threshold; applicability; rulemaking; reporting; definition 42-5045Youth business; exemption from tax