Arizona § 42-5026 - Failure to file return; notice; hearing; levy of tax
Full text of Arizona Arizona Revised Statutes § 42-5026 — Failure to file return; notice; hearing; levy of tax, with citation guidance and answers to common questions.
§ 42-5026. Failure to file return; notice; hearing; levy of tax
A. If any person required to file a return fails or refuses to do so, the department shall proceed to obtain facts and information on which to base the tax prescribed by this article, and for such purpose the department or its agent may examine the books, records and papers of such person, and may take evidence on oath of any person who it believes is in possession of facts or information pertinent to the inquiry. The director or his agent may administer the oath. As soon as the department procures such information it shall hold a public hearing for the purpose of ascertaining the amount of tax payable by such person.
B. The department shall give not less than ten days' notice in writing of the time and place of holding the hearing, which shall be mailed to the person at his last known address, or served upon him personally. To represent the taxpayer at the hearing or to appear on the taxpayer's behalf is deemed not to be the practice of law.
C. The levy of the tax after such hearing shall be final as to any person who fails or refuses to file a return.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-5026
What does Arizona Revised Statutes § 42-5026 cover?
Section 42-5026 ("Failure to file return; notice; hearing; levy of tax") 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 § 42-5026?
A common citation format is "Arizona Revised Statutes § 42-5026" (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 § 42-5026 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.