Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-1112
Enforcement powers and duties
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: view the official text
In this chapter (40 sections)
- 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;…
- 42-1128 · Recovery of collection costs