Arizona § 28-5931 - Definitions
Full text of Arizona Arizona Revised Statutes § 28-5931 — Definitions, with citation guidance and answers to common questions.
§ 28-5931. Definitions
In this article, unless the context otherwise requires:
1. "Confidential information":
(a) Includes:
(i) Reports and other statements filed with the director concerning the taxes, fees, penalties and interest imposed by this chapter.
(ii) Applications for a license required under this chapter.
(iii) Information discovered pursuant to this chapter concerning a person's business affairs, operation, taxes, fees and receipts by the director whether or not by compulsory process.
(iv) Information relating to taxes obtained from the department of revenue.
(v) Information supplied at the special request of the director by a taxpayer that the taxpayer requests to be held in confidence.
(b) Does not include information that is otherwise a public record.
2. "Levy" includes the power of distraint and seizure by any means.
3. "Tax" means any tax, fee, penalty or interest imposed by this title.
4. "Tax administration" includes the levy and assessment, collection, investigation, litigation, statistical gathering, enforcement, policymaking and management functions of the director in connection with this chapter.
5. "Taxpayer" means a person liable for a tax.
Frequently Asked Questions About Arizona § 28-5931
What does Arizona Revised Statutes § 28-5931 cover?
Section 28-5931 ("Definitions") 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 § 28-5931?
A common citation format is "Arizona Revised Statutes § 28-5931" (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 § 28-5931 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.