Arizona § 42-1112 - Enforcement powers and duties
Full text of Arizona Arizona Revised Statutes § 42-1112 — Enforcement powers and duties, with citation guidance and answers to common questions.
§ 42-1112. Enforcement powers and duties
In performing its duties pursuant to this article the department may:
1. Examine any books, papers, records or memoranda bearing on the matters required to be included in the return of any taxpayer.
2. Require from a taxpayer's consolidated return, filed under sections 1501 and 1502 of the United States internal revenue code copies of:
(a) The first page.
(b) Schedule J.
(c) The company balance sheets.
(d) The income statement spreadsheets.
3. Require the attendance of the taxpayer or of any other person having knowledge in the premises and for such purposes may:
(a) Take testimony.
(b) Require material proof for its information.
(c) Administer oaths.
4. Issue subpoenas and subpoenas duces tecum, signed by the director or his designee, to be served on any person for the purposes of this section.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-1112
What does Arizona Revised Statutes § 42-1112 cover?
Section 42-1112 ("Enforcement powers and duties") 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 § 42-1112?
A common citation format is "Arizona Revised Statutes § 42-1112" (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 § 42-1112 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.