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14 chapters · 841 sections in this title.
A.R.S. § 42-2073 Report of employee misconduct; definition
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A. On or before March 1 of each year, beginning in 2001, the director shall submit a detailed report of employee misconduct verified as valid to the governor, the speaker of the house of representatives and the president of the senate. The report shall include: 1. All categories …
A.R.S. § 42-2074 Equitable relief from joint and several liability
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A. The director may relieve an individual from joint and several liability under the following circumstances: 1. Taking into account all of the facts and circumstances, it is inequitable to hold the individual liable for all or part of any unpaid tax or any deficiency. 2. Relief …
A.R.S. § 42-2075 Audit duration; applicability; initial audit contact
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A. An audit of a taxpayer's return or claim for refund shall not exceed two years after the date of initial audit contact to the issuance of a notice of proposed deficiency assessment or proposed overpayment, except: 1. An audit of a fraudulent tax return. 2. An audit delayed as …
A.R.S. § 42-2076 Audit results; documentation
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At the time when the department issues a deficiency assessment or denies all or part of a claim for refund, the department shall also provide the taxpayer and, if applicable, the taxpayer's authorized representative with a written explanation of all adjustments made, including th…