Title 42 — Taxation
14 chapters · 841 sections in this title.
A.R.S. § 42-1129 Payment of tax by electronic funds transfer
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A. The department may require by rule, consistent with the state treasurer's cash management policies, that any tax administered pursuant to this article, except for individual income tax or as required under section 42-3053, be paid on or before the payment date prescribed by la…
A.R.S. § 42-1130 Temporary tax relief for out-of-state employees and out-of-state businesses; disaster recovery; notice; definitions
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A. An out-of-state employee who is in this state on a temporary basis solely for the purpose of performing disaster recovery from a declared disaster during a disaster period is not required to file, remit, withhold or pay state or local income taxes for or during a disaster peri…
A.R.S. § 42-1131 Electronic signatures; definition
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B. An electronic signature must meet all of the following requirements: 1. Be executed or adopted by a person with the intent to sign the document so as to indicate the person's approval of the information contained in the document. 2. Be attached to or logically associated with …
A.R.S. § 42-1151 Lien
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A. If any tax, interest, penalty or other amount owed by the taxpayer to the department that the department is required to collect is not paid by a taxpayer when due, such unpaid amounts constitute a lien upon all property and rights to property, whether real or personal, belongi…
A.R.S. § 42-1152 Filing of lien; notice; recording
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A. The notice prescribed in section 42-1151, subsection B may be filed by the department against the taxpayer's real property located in any county by recording a notice of lien in the form prescribed by subsection C of this section in the office of the county recorder. B. The no…
A.R.S. § 42-1153 Release or subordination of lien
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A. The department, at any time, may release all or any portion of the property subject to the lien from the lien or subordinate the lien to other liens if it determines that either: 1. The taxes are sufficiently secured by a lien on other property of the taxpayer. 2. The release …
A.R.S. § 42-1154 Priority of tax claim
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A. The amounts required to be collected by the department, with interest and penalties, shall be satisfied first in any of the following cases: 1. If the person is insolvent. 2. If the person makes a voluntary assignment of assets. 3. If the estate of the person in the hands of e…
A.R.S. § 42-1155 Voluntary liens on property; security for delinquent taxes
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The department may accept voluntary liens on real or personal property pledged by any person as security for any tax which the department is required to collect which is not paid by a taxpayer when due. A voluntary lien shall be perfected and treated in all respects the same as a…
A.R.S. § 42-1201 Levy and distraint; definition
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A. If a person liable to pay any tax neglects or refuses to pay the tax, the department may collect the tax, interest, penalty, other amounts owed to the department and such other sums as are sufficient to cover the expenses of the levy, by levy upon: 1. All property and rights t…
A.R.S. § 42-1202 Surrender of property subject to levy; definition
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A. Except as otherwise provided in subsection B of this section, any person in possession of, or obligated with respect to, property or rights to property subject to levy upon which a levy has been made shall, upon demand of the department, surrender such property or rights to pr…
A.R.S. § 42-1203 Production of books
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If a levy has been made or is about to be made on any property, or right to property, any person having custody or control of any books or records containing evidence or statements relating to the property or right to property subject to levy shall, upon demand of the department,…
A.R.S. § 42-1204 Property exempt from levy
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A. The following property is exempt from levy: 1. Wearing apparel and school books as are necessary for the taxpayer or members of his family. 2. So much of the fuel, provisions, furniture, personal effects, arms for personal use, livestock and poultry as provided for in section …
A.R.S. § 42-1205 Notice and sale of seized property
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A. Except as otherwise provided in this section, the notice of sale and sale of property seized by the department under this article shall be conducted in the manner and the time provided in title 12, chapter 9, article 7, relating to the sale of property under execution. B. Real…
A.R.S. § 42-1206 Authority to release levy and return property
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A. The department may under prescribed rules release the levy upon all or part of the property or rights to property levied upon if the department determines that such action will facilitate the collection of the liability. Such release shall not operate to prevent any subsequent…
A.R.S. § 42-1207 Financial institutions data match; prohibited disclosure; civil liability; fee; definition
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A. The department may enter into agreements with financial institutions that conduct business in this state to develop and operate a data match system to assist the department in the collection of delinquent taxes, penalties and interest. The data match system shall use automated…
A.R.S. § 42-1251 Appeal to the department; hearing
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A. Except in the case of individual income taxes, a person from whom an amount is determined to be due under article 3 of this chapter may apply to the department by a petition in writing within forty-five days after the notice of a proposed assessment made pursuant to section 42…
A.R.S. § 42-1251.01 Appeals of suspension, revocation or refusal to renew liquor licenses; hearings; definition
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A. A suspension, revocation or refusal to renew a liquor license by the director of the department of liquor licenses and control pursuant to section 4-210, subsection A, paragraph 5 are considered a contested case. B. The aggrieved party may appeal the suspension, revocation or …
A.R.S. § 42-1252 State board of tax appeals
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A. The state board of tax appeals is established as an independent agency which shall not in any way be subject to the supervision or control of the department of revenue. The board shall have full power to hear and decide all appeals from decisions of the department of revenue. …
A.R.S. § 42-1253 Appeal to state board of tax appeals; definition
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A. Except for the provisions of section 42-1251, subsection B and section 42-1254, subsection C that provide for an option to bypass all or part of the administrative appeals process in certain tax disputes, a person aggrieved by a final decision or order of the department under …
A.R.S. § 42-1254 Appeal to tax court
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A. The department or a taxpayer aggrieved by a decision of the state board of tax appeals may bring an action in tax court. B. If the department is aggrieved by a decision of the board and the amount in dispute is less than five thousand dollars, the department may not bring an a…
A.R.S. § 42-1255 Burden of proof
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The department has the burden of proof by a preponderance of the evidence in any administrative or judicial proceeding regarding any factual issue that is relevant to ascertaining the tax liability of a taxpayer. This section does not abrogate any provision of this title or title…
A.R.S. § 42-1301 Designating military reuse zone; term; renewal
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A. After executing a lease with a term of fifteen years or longer for the use or occupancy of real property or improvements that are located on a closed military facility with a runway that is at least eight thousand feet long at closing or after title to any part of a closed mil…
A.R.S. § 42-1302 Tax incentives; conditions
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A. A prime contractor may qualify for an exemption from transaction privilege tax with respect to activities in a military reuse zone as provided, and subject to the terms and conditions prescribed, by section 42-5075, subsection B, paragraph 4. B. Taxable property in a military …
A.R.S. § 42-1303 Duties of department of revenue; annual report
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The department shall administer this article and shall: 1. Monitor the implementation and operation of this article and continually evaluate the progress made in the military reuse zone. 2. Assist an employer or prospective employer in a zone to obtain the benefits of any incenti…