Arizona § 42-2065 - Abatement of interest for errors or delays caused by the department
Full text of Arizona Arizona Revised Statutes § 42-2065 — Abatement of interest for errors or delays caused by the department, with citation guidance and answers to common questions.
§ 42-2065. Abatement of interest for errors or delays caused by the department
A. The director, in the director's discretion, may abate all or part of any assessment if additional interest has accrued on:
1. A deficiency due to any unreasonable error or delay by an officer or employee of the department acting in the employee's official capacity.
2. Any payment of tax to the extent that any error or delay in the payment is attributable to an officer or employee of the department being unreasonably erroneous or dilatory.
B. The director may consider an error or delay only if no significant aspect of the error or delay can be attributed to the taxpayer and after the department has contacted the taxpayer in writing with respect to the deficiency or payment.
C. The director's decision is considered to be the department's final decision or order and is subject to appeal to the state board pursuant to section 42-1253.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-2065
What does Arizona Revised Statutes § 42-2065 cover?
Section 42-2065 ("Abatement of interest for errors or delays caused by the department") 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 § 42-2065?
A common citation format is "Arizona Revised Statutes § 42-2065" (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 § 42-2065 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.