Arizona § 42-2074 - Equitable relief from joint and several liability
Full text of Arizona Arizona Revised Statutes § 42-2074 — Equitable relief from joint and several liability, with citation guidance and answers to common questions.
§ 42-2074. Equitable relief from joint and several liability
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 is not available to the individual under section 42-2201 or 42-2202.
B. The director's decision is considered to be the department's final decision or order and is subject to appeal to the state board of tax appeals under section 42-1253.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-2074
What does Arizona Revised Statutes § 42-2074 cover?
Section 42-2074 ("Equitable relief from joint and several liability") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-2074?
A common citation format is "Arizona Revised Statutes § 42-2074" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-2074 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.