Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-1001
Definitions
Definitions In this title, unless the context otherwise requires: 1. "Board" or "state board" means either the sta 2. "Court" means the tax court or superior court, whichever is applicable. 3. "Department" means the department of revenue. 4. "Director" means the director of the department. 5. "Electronically send" or "send electronically" means to send by either email or the use of an electronic portal. 6. "Electronic portal" means a secure location on a website established by the department that requires the receiver to enter a password to access. 7. "Email" means:
# (a)
An electronic transmission of a message to an email address.
# (b)
If the message contains confidential information, the electronic transmission of a message to an email address using encryption software that requires the receiver to enter a password before the message can be retrieved and viewed. 8. "Internal revenue code" means the United States internal revenue code of 1986, as amended and in effect as of January 1, 2025, including those provisions that became effective during 2024 with the specific adoption of their retroactive effective dates but excluding all changes to the code enacted after January 1, 2025.
Source: view the official text
In this chapter (40 sections)
- 42-1001 · Definitions
- 42-1002 · Department of revenue; director; appointments; compensation
- 42-1003 · Department organization; director's staff; deputy director;…
- 42-1004 · General powers and duties of the department; res judicata;…
- 42-1005 · Powers and duties of director
- 42-1006 · Interrogatories to taxpayers; power to require information;…
- 42-1007 · Service of process upon the director
- 42-1008 · Employee, agent, contractor preparation of tax returns for…
- 42-1009 · Department of revenue tax system modernization project…
- 42-1051 · Definitions
- 42-1052 · Suits to enforce state tax; comity
- 42-1053 · Recognition and enforcement of other states' taxes
- 42-1101 · Application
- 42-1101.1 · Definitions
- 42-1102 · Taxpayer bonds; definition
- 42-1103 · Enjoining delinquent taxpayer from engaging or continuing in…
- 42-1103.1 · Action to enjoin return preparers
- 42-1103.2 · Understatement of taxpayer's liability by return preparer;…
- 42-1103.3 · Suspension from electronic filing program
- 42-1104 · Statute of limitation; exceptions
- 42-1105 · Taxpayer identification, verification and records; retention
- 42-1105.1 · Signatures; return preparers and electronic return…
- 42-1105.2 · Date of filing by electronic means; definitions
- 42-1105.3 · Unauthorized disclosure; violation; classification
- 42-1106 · Time limitations for credit and refund claims
- 42-1107 · Extension of time for filing returns
- 42-1108 · Audit; deficiency assessments; nonaudit adjustments;…
- 42-1109 · Failure to file return; false or fraudulent return; limited…
- 42-1110 · Successor liability for tax
- 42-1111 · Jeopardy assessments
- 42-1112 · Enforcement powers and duties
- 42-1113 · Closing agreements
- 42-1114 · Suit to recover taxes
- 42-1115 · Payment under protest
- 42-1116 · Disposition of tax revenues
- 42-1116.1 · Department of revenue administrative fund
- 42-1116.2 · Department of revenue tax fraud interdiction fund; uses
- 42-1117 · Tax refund account
- 42-1118 · Refunds, credits, offsets and abatements
- 42-1119 · Denial of refund