Article
General Administrative Provisions
- A.R.S. § 42-1101— Application
- A.R.S. § 42-1101.01— Definitions
- A.R.S. § 42-1102— Taxpayer bonds; definition
- A.R.S. § 42-1103— Enjoining delinquent taxpayer from engaging or continuing in business
- A.R.S. § 42-1103.01— Action to enjoin return preparers
- A.R.S. § 42-1103.02— Understatement of taxpayer's liability by return preparer; civil penalty; definition
- A.R.S. § 42-1103.03— Suspension from electronic filing program
- A.R.S. § 42-1104— Statute of limitation; exceptions
- A.R.S. § 42-1105— Taxpayer identification, verification and records; retention
- A.R.S. § 42-1105.01— Signatures; return preparers and electronic return preparers; definition
- A.R.S. § 42-1105.02— Date of filing by electronic means; definitions
- A.R.S. § 42-1105.03— Unauthorized disclosure; violation; classification
- A.R.S. § 42-1106— Time limitations for credit and refund claims
- A.R.S. § 42-1107— Extension of time for filing returns
- A.R.S. § 42-1108— Audit; deficiency assessments; nonaudit adjustments; electronic filing
- A.R.S. § 42-1109— Failure to file return; false or fraudulent return; limited scope review; mandamus; order to produce documents; electronic portal
- A.R.S. § 42-1110— Successor liability for tax
- A.R.S. § 42-1111— Jeopardy assessments
- A.R.S. § 42-1112— Enforcement powers and duties
- A.R.S. § 42-1113— Closing agreements
- A.R.S. § 42-1114— Suit to recover taxes
- A.R.S. § 42-1115— Payment under protest
- A.R.S. § 42-1116— Disposition of tax revenues
- A.R.S. § 42-1116.01— Department of revenue administrative fund
- A.R.S. § 42-1116.02— Department of revenue tax fraud interdiction fund; uses
- A.R.S. § 42-1117— Tax refund account
- A.R.S. § 42-1118— Refunds, credits, offsets and abatements
- A.R.S. § 42-1119— Denial of refund
- A.R.S. § 42-1120— Overpayment and underpayment; spouses; trusts and estates
- A.R.S. § 42-1121— Overpayment and underpayment in different tax years
- A.R.S. § 42-1122— Setoff for debts to state agencies, political subdivisions and courts; revolving fund; penalties; definitions
- A.R.S. § 42-1123— Interest
- A.R.S. § 42-1124— Failure 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
- A.R.S. § 42-1125— Civil penalties; definition
- A.R.S. § 42-1125.01— Civil penalties for return preparers, electronic filing and payment participants
- A.R.S. § 42-1126— Fee for bad checks; definition
- A.R.S. § 42-1127— Criminal violation; classification; place of trial; definitions
- A.R.S. § 42-1128— Recovery of collection costs
- A.R.S. § 42-1129— Payment of tax by electronic funds transfer
- A.R.S. § 42-1130— Temporary tax relief for out-of-state employees and out-of-state businesses; disaster recovery; notice; definitions
- A.R.S. § 42-1131— Electronic signatures; definition