Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-1111
Jeopardy assessments
42-1111 . Jeopardy assessments A. If the department believes that the collection of any assessment or deficiency of any tax administered pursuant to this article will be jeopardized by delay, whether or not the time otherwise prescribed by law for making a return and paying the tax has expired and notwithstanding other provisions of law, the department shall immediately mail, send electronically or issue notice of its finding and the information on which the finding is based to the taxpayer and demand immediate payment of the tax or deficiency declared to be in jeopardy, including interest, penalties and additions. B. Jeopardy assessments are immediately due and payable, and the department may immediately begin proceedings for collection. The taxpayer, however, may stay collection and prevent the jeopardy assessment from becoming final by filing, within ten days after the date of mailing or delivery of the notice of jeopardy assessment, or within such additional time as the department may allow, a bond or other security in such amounts as the department may deem necessary, not exceeding the amount of the assessment including interest and penalties as to which the stay is desired. The taxpayer may proceed to appeal the assessment as provided in article 6 of this chapter. C. If a bond or other security is not filed within the period prescribed by subsection B of this section, the department may treat the assessment as final for purposes of any collection proceedings. The taxpayer shall be afforded the appeal rights provided in article 6 of this chapter. The filing of a petition by the taxpayer under section 42-1251 does not stay the department's rights to pursue any collection proceedings. D. In any proceeding brought to enforce payment of taxes made due and payable by this section:
# 1.
The belief of the department under subsection A of this section, whether or not made after notice to the taxpayer, is for all purposes presumptive evidence that the assessment or collection of the tax or the deficiency was in jeopardy.
# 2.
A certificate of the department of the mailing, electronic sending or issuing of the notice specified in this section is presumptive evidence that the notice was mailed, sent or issued. E. The taxpayer may request an expedited review of the department's action pursuant to section 42-2061.
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In this chapter (40 sections)
- 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
- 42-1120 · Overpayment and underpayment; spouses; trusts and estates
- 42-1121 · Overpayment and underpayment in different tax years
- 42-1122 · Setoff for debts to state agencies, political subdivisions…
- 42-1123 · Interest
- 42-1124 · Failure to affix stamps or pay or account for tax; forfeiture…
- 42-1125 · Civil penalties; definition
- 42-1125.1 · Civil penalties for return preparers, electronic filing and…
- 42-1126 · Fee for bad checks; definition
- 42-1127 · Criminal violation; classification; place of trial;…