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