Arizona Code — 42
Browse 659 sections in division 42 of the Arizona code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 42-1002. Department of revenue; director; appointments; compensation
- § 42-1003. Department organization; director's staff; deputy director; assistant directors; fingerprinting; consumer reports; definitions
- § 42-1004. General powers and duties of the department; res judicata; remedies; enforcement; special collections account
- § 42-1005. Powers and duties of director
- § 42-1006. Interrogatories to taxpayers; power to require information; classification
- § 42-1007. Service of process upon the director
- § 42-1051. Definitions
- § 42-1052. Suits to enforce state tax; comity
- § 42-1053. Recognition and enforcement of other states' taxes
- § 42-1101. Application
- § 42-1102. Taxpayer bonds; definition
- § 42-1103. Enjoining delinquent taxpayer from engaging or continuing in business
- § 42-1104. Statute of limitation; exceptions
- § 42-1105. Taxpayer identification, verification and records; retention
- § 42-1106. Time limitations for credit and refund claims
- § 42-1107. Extension of time for filing returns
- § 42-1108. Audit; deficiency assessments; nonaudit adjustments; electronic filing
- § 42-1109. Failure to file return; false or fraudulent return; limited scope review; mandamus; order to produce documents; electronic portal
- § 42-1110. Successor liability for tax
- § 42-1111. Jeopardy assessments
- § 42-1112. Enforcement powers and duties
- § 42-1113. Closing agreements
- § 42-1114. Suit to recover taxes
- § 42-1115. Payment under protest
- § 42-1117. Tax refund account
- § 42-1118. Refunds, credits, offsets and abatements
- § 42-1119. Denial of refund
- § 42-1120. Overpayment and underpayment; spouses; trusts and estates
- § 42-1121. Overpayment and underpayment in different tax years
- § 42-1122. Setoff for debts to state agencies, political subdivisions and courts; revolving fund; penalties; definitions
- § 42-1123. Interest
- § 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
- § 42-1125. Civil penalties; definition
- § 42-1126. Fee for bad checks; definition
- § 42-1127. Criminal violation; classification; place of trial; definitions
- § 42-1128. Recovery of collection costs
- § 42-1130. Temporary tax relief for out-of-state employees and out-of-state businesses; disaster recovery; notice; definitions
- § 42-1151. Lien
- § 42-1152. Filing of lien; notice; recording
- § 42-1153. Release or subordination of lien
- § 42-1154. Priority of tax claim
- § 42-1155. Voluntary liens on property; security for delinquent taxes
- § 42-1201. Levy and distraint; definition
- § 42-1202. Surrender of property subject to levy; definition
- § 42-1203. Production of books
- § 42-1204. Property exempt from levy
- § 42-1205. Notice and sale of seized property
- § 42-1206. Authority to release levy and return property
- § 42-1251. Appeal to the department; hearing
- § 42-1252. State board of tax appeals
- § 42-1253. Appeal to state board of tax appeals; definition
- § 42-1254. Appeal to tax court
- § 42-2001. Definitions
- § 42-2002. Disclosure of confidential information prohibited
- § 42-2004. Violation; classification
- § 42-2051. Arizona taxpayer assistance office; taxpayer problem resolution officer; duties
- § 42-2052. Erroneous advice or misleading statements by the department; abatement of penalties and interest; definitions
- § 42-2053. Procedures involving taxpayer interviews
- § 42-2054. Disclosure of taxpayer information
- § 42-2055. Taxpayer assistance orders
- § 42-2056. Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; attorney general approval; rules; definition
- § 42-2057. Agreement for installment payments of tax
- § 42-2058. Basis for evaluating employee performance
- § 42-2059. Additional audits or proposed assessments prohibited; exceptions
- § 42-2060. Refund if items of income transfer from one year to another
- § 42-2061. Expedited review of jeopardy assessments
- § 42-2062. Abatement of penalties and fees; definition
- § 42-2063. Department responsibilities; decision deadlines; definition
- § 42-2064. Reimbursement of fees and other costs; definitions
- § 42-2065. Abatement of interest for errors or delays caused by the department
- § 42-2066. Statute of limitations on tax debts
- § 42-2067. Limitation on the use of pseudonyms by department employees
- § 42-2068. Suspension of running of period of limitations during taxpayer disability
- § 42-2069. Taxpayer communications with practitioners; confidentiality; definitions
- § 42-2070. Prohibited audit techniques
- § 42-2071.
- § 42-2072. Stay of enforcement actions pending offer in compromise
- § 42-2073. Report of employee misconduct; definition
- § 42-2074. Equitable relief from joint and several liability
- § 42-2075. Audit duration; applicability; initial audit contact
- § 42-2101. Private taxpayer rulings; request; revocation or modification; taxpayer information ruling; definitions
- § 42-2151. Providing business and employer identifiers, licenses, numbers and other forms
- § 42-2152. List of agencies having authority over starting and conducting business
- § 42-2153. Questionnaire of proposed business
- § 42-2154. Limitation on requirements of article
- § 42-2201. Election for relief from joint and several liability; definition
- § 42-2202. Separate liability election; definition
- § 42-2251. Definitions
- § 42-2252. Protection from order to produce computer software source code; exceptions
- § 42-2253. Authorized subpoenas
- § 42-2254. Safeguards and protections
- § 42-3001. Definitions
- § 42-3002. Preemption by state of luxury taxation
- § 42-3003. Powers of administration and regulation
- § 42-3004. Rules
- § 42-3005. Agents and other employees; bond; credentials; removal
- § 42-3006. Tax stamps; general requirements
- § 42-3008. Refunds; definitions
- § 42-3009. Exemption for articles and substances sold in interstate commerce
- § 42-3010.
- § 42-3051. Levy of tax
- § 42-3052. Classifications of luxuries; rates of tax
- § 42-3053. Method of payment; receipts; electronic filings of returns, reports and other documents; license applications and requests for refund or rebate; definition
- § 42-3101. Deposit
- § 42-3102. Distribution to state general fund
- § 42-3103. Monies allocated for state school aid
- § 42-3104. Monies allocated to the corrections fund
- § 42-3106. Monies allocated to the drug treatment and education fund; state department of corrections revolving fund
- § 42-3151. Inspection of records and stocks of luxuries
- § 42-3152. Personal liability for tax, increases, interest, penalties and collection charges
- § 42-3153. Remedies for collection
- § 42-3154. Failure or refusal to permit examination of records; classification; additional civil and criminal penalties
- § 42-3252. Disposition of monies
- § 42-3253. Administration
- § 42-3301. Definitions
- § 42-3302. Levy; rates; disposition of revenues
- § 42-3303. Tax on the consumer; precollection and remission by distributor
- § 42-3304. Exemptions; rules
- § 42-3305. Enforcement; penalty for failure to precollect and remit tax; violation; classification
- § 42-3306. Administration
- § 42-3307. Preemption by state
- § 42-3308.
- § 42-3351. Bonds required of liquor wholesalers; exemption
- § 42-3352. Reports of distillers and manufacturers
- § 42-3353. Return and payment by cider or malt liquor wholesalers
- § 42-3354. Return and payment by spirituous or vinous liquor wholesalers
- § 42-3356. Bonds required of farm wineries and direct shipment licensees; exemption
- § 42-3401.
- § 42-3403. Tobacco product retailers; vehicle as place of business prohibited; exceptions
- § 42-3405. Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing requirements; retention period
- § 42-3452. Payment of tax required to sell, distribute or transfer tobacco products
- § 42-3453. Presumption of tax on unstamped cigarettes
- § 42-3456. Tax stamps as indicia of taxes paid; exception; definitions
- § 42-3457.
- § 42-3458. Discount purchases of tax stamps; refund, redemption and rebate amounts
- § 42-3459. Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver
- § 42-3460. Redemption of unused or spoiled tax stamps and meter registration; definitions
- § 42-3461. Unlawful use of stamps; classification; definition
- § 42-3462. Cigarette and roll-your-own tobacco; filing requirements; definition
- § 42-3501. Return and payment by distributors of tobacco products other than cigarettes
- § 42-5002. Exclusions from gross income, receipts or proceeds
- § 42-5003. Administration and enforcement of article; employees; bonds
- § 42-5004. Department records
- § 42-5005. Transaction privilege tax and municipal privilege tax licenses; fees; renewal; revocation; violation; classification
- § 42-5006. Taxpayer bonds; out of state licensed contractors and manufactured building dealers
- § 42-5007. Taxpayer security; out-of-state prime contractors; definition
- § 42-5008. Levy of tax; purposes; distribution
- § 42-5011. Conditional sales
- § 42-5012. Sales between affiliated persons
- § 42-5013. Partnerships
- § 42-5015. Filing by electronic means
- § 42-5016. Credit for telecommunications service revenue reductions
- § 42-5017. Credit for accounting and reporting expenses; definition
- § 42-5018. Method of payment
- § 42-5019. Reporting sales made in more than one class
- § 42-5020. Persons engaged in more than one business
- § 42-5021. Payment of additional taxes after audit
- § 42-5022. Burden of proving sale not at retail
- § 42-5023. Presumption as to tax base
- § 42-5024. Personal liability for tax; remedies for collection
- § 42-5025. Failure or refusal to permit examination of records; classification
- § 42-5026. Failure to file return; notice; hearing; levy of tax
- § 42-5027. Enjoining defaulting taxpayer from continuing in business
- § 42-5028. Failure to pay; personal liability
- § 42-5031. Distribution of multipurpose facility revenues to district
- § 42-5032. Distribution of bridge construction and highway improvement revenues to county; definitions
- § 42-5033. Special census
- § 42-5034. Determination of place of business for distribution of tax monies
- § 42-5035. Use of share of tax monies by counties; inclusion of estimate of anticipated tax collections in county budget
- § 42-5036. Procedure upon variance between county share of tax monies received and budget estimate
- § 42-5037. Notices
- § 42-5038. Transaction and privilege taxes independent of other taxes
- § 42-5039. Qualified destination management companies; definitions
- § 42-5062. Transporting classification
- § 42-5063. Utilities classification; definitions
- § 42-5064. Telecommunications classification; definitions
- § 42-5065. Publication classification; definition
- § 42-5066. Job printing classification
- § 42-5067. Pipeline classification
- § 42-5068. Private car line classification
- § 42-5069. Commercial lease classification; definitions
- § 42-5070. Transient lodging classification; definition
- § 42-5071. Personal property rental classification; definitions
- § 42-5072. Mining classification; definition
- § 42-5076. Online lodging marketplace classification; definitions
- § 42-5101. Definitions
- § 42-5102. Tax exemption for sales of food; nonexempt sales
- § 42-5104. Records of sales
- § 42-5106. Rules
- § 42-5151. Definitions
- § 42-5152. Presumption
- § 42-5153. Exclusions from sales price
- § 42-5154. Registration of retailers
- § 42-5155. Levy of tax; tax rate; purchaser's liability
- § 42-5156. Tangible personal property provided under a service contract or warranty; definition
- § 42-5157. Motor vehicles removed from inventory; service vehicles
- § 42-5158. Motor vehicles used by motor vehicle manufacturers
- § 42-5160. Liability for tax
- § 42-5161. Collection from purchaser; receipt; tax as debt to state
- § 42-5162. Monthly return; time for payment; extension of time; quarterly payment
- § 42-5163. Personal liability for tax; remedies for collection
- § 42-5164. Disposition of revenue
- § 42-5165. Retailer; advertising absorption of tax prohibited; penalty
- § 42-5166. Diesel fuel imported and used by locomotives; exemption
- § 42-5201. Definitions
- § 42-5202. Levy of tax
- § 42-5203. Sales at retail; exemption
- § 42-5204. Computation of the net severance base
- § 42-5205. Administration; allocation of revenues
- § 42-5206. Sales between affiliated persons
- § 42-5251. Definitions
- § 42-5252. Levy of tax; applicability
- § 42-5253. Remission and distribution of revenues
- § 42-5301. Definition of municipal water delivery system
- § 42-5302. Levy and payment of tax
- § 42-5303. Administration
- § 42-5304. Disposition of revenues
- § 42-5352. Levy of tax
- § 42-5353. Administration; disposition of revenues
- § 42-5354. Exemption
- § 42-5404. Liability
- § 42-6002. Administration; procedures for levy, collection and enforcement applicable to cities and towns; definition
- § 42-6003. Multi-municipal taxes; determination of municipality entitled to levy and collect taxes; appeal; definitions
- § 42-6006.
- § 42-6008.
- § 42-6009. Online lodging; definitions
- § 42-6012. Municipal transaction privilege tax; sales of electricity, natural gas or liquefied petroleum gas
- § 42-6051. Definitions
- § 42-6055. Authority of municipalities to provide retroactive relief from model city tax code
- § 42-6056. Municipal tax hearing office
- § 42-6101. Definition of population
- § 42-6102. Administration; exception
- § 42-6103. County general excise tax; authority to levy; rate; distribution; use of proceeds
- § 42-6106. County transportation excise tax
- § 42-6107. County transportation excise tax for roads
- § 42-6108. Tax on hotels
- § 42-6109. Jail facilities excise tax; maintenance of effort; definition
- § 42-6110. County use tax on electricity
- § 42-6111. County capital projects tax
- § 42-6201. Definitions
- § 42-6202. Commercial government property lease excise tax; database
- § 42-6203. Rates of tax
- § 42-6204. Payment; return; interest; penalty; annual reports
- § 42-6205. Disposition of revenue
- § 42-6206. Leases and development agreements; notice of tax liability; approval requirements; default
- § 42-6207. Enforcement
- § 42-6208. Exempt government property improvements
- § 42-6209. Abatement of tax for government property improvements in single central business district; definition
- § 42-6210.
- § 42-11001. Definitions
- § 42-11002. Property subject to taxation
- § 42-11003. Double taxation prohibited
- § 42-11004. Payment of tax as prerequisite to testing validity
- § 42-11005. Suit to recover illegally levied, assessed or collected tax; refund
- § 42-11006. Injunctive relief prohibited
- § 42-11007. Evidentiary value of records
- § 42-11008. Validity of assessment despite irregularities in the roll
- § 42-11009. Public access to valuation and assessment information
- § 42-11051. General powers of department relating to property valuation
- § 42-11052. Investigating and prosecuting violations
- § 42-11053. Investigating property valuations
- § 42-11054. Standard appraisal methods and techniques
- § 42-11056. Department records of valuations; notifying department of changes in valuations
- § 42-11101. Definitions
- § 42-11102. Exemption for government property; application of procedural provisions
- § 42-11103. Exemption for government bonded indebtedness; application of procedural provisions
- § 42-11105. Exemption for health care property
- § 42-11106. Exemption for apartments for elderly residents or residents with disabilities
- § 42-11107. Exemption for institutions for relief of indigent or afflicted
- § 42-11108. Exemption for grounds and buildings owned by agricultural societies
- § 42-11112. Exemption for observatories
- § 42-11113. Exemption for land and buildings owned by animal control and humane societies
- § 42-11114. Exemption for property held for conveyance as parkland; recapture
- § 42-11115. Exemption for property held to preserve or protect scientific resources
- § 42-11116. Exemption for property of arts and science organizations
- § 42-11117. Exemption for property of volunteer fire departments
- § 42-11118. Exemption for social welfare and quasi-governmental service property; qualifying activities
- § 42-11119. Exemption for property of volunteer roadway cleanup and beautification organizations
- § 42-11120. Exemption for property of veterans' organizations
- § 42-11121. Exemption for property of charitable community service organizations
- § 42-11122. Exemption for trading commodities
- § 42-11123. Exemption for animal and poultry feed
- § 42-11124. Exemption for possessory interests for educational or charitable activities
- § 42-11125. Exemption for inventory, materials and products
- § 42-11126. Exemption for production livestock and animals; definition
- § 42-11128. Exemption for personal property in transit; violation; classification
- § 42-11129. Exemption for property of fraternal societies
- § 42-11151. Procedure, affidavits and forms
- § 42-11154. Establishing nonprofit status
- § 42-11155. Property owned by charitable institutions but used for other purposes
- § 42-12001. Class one property
- § 42-12003. Class three property; definition
- § 42-12005. Class five property
- § 42-12007. Class seven property
- § 42-12008. Class eight property
- § 42-12009. Class nine property
- § 42-12010. Purpose of classification of property
- § 42-12051. Treatment of partially completed or vacant improvements; notification; exception
- § 42-12052. Review and verification of class three property; civil penalty; appeals
- § 42-12053. Criteria for distinguishing primary residential property, secondary residential property and rental property