Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-1255
Burden of proof
Burden of proof The department has the burden of proof by a preponderance of the evidence in any administrative or judicial proceeding regarding ayer. This section does not abrogate any provision of this title or title 43 that requires a taxpayer to substantiate an item of income or expense. This section applies to a factual issue if a preponderance of the evidence demonstrates that:
# 1.
The taxpayer asserts a reasonable dispute regarding the issue.
# 2.
The taxpayer has fully cooperated with the department regarding the issue including providing, within a reasonable period of time, access to and inspection of all witnesses, information and documents within the taxpayer's control, as reasonably requested by the department.
# 3.
The taxpayer has kept and maintained records as required by this title, by title 43 or by the department.
Source: view the official text
In this chapter (40 sections)
- 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
- 42-1129 · Payment of tax by electronic funds transfer
- 42-1130 · Temporary tax relief for out of state employees and out of…
- 42-1131 · Electronic signatures; definition
- 42-1151 · Lien
- 42-1152 · Filing of lien; notice; recording
- 42-1153 · Release or subordination of lien
- 42-1154 · Priority of tax claim
- 42-1155 · Voluntary liens on property; security for delinquent taxes
- 42-1201 · Levy and distraint; definition
- 42-1202 · Surrender of property subject to levy; definition
- 42-1203 · Production of books
- 42-1204 · Property exempt from levy
- 42-1205 · Notice and sale of seized property
- 42-1206 · Authority to release levy and return property
- 42-1207 · Financial institutions data match; prohibited disclosure;…
- 42-1251 · Appeal to the department; hearing
- 42-1251.1 · Appeals of suspension, revocation or refusal to renew…
- 42-1252 · State board of tax appeals
- 42-1253 · Appeal to state board of tax appeals; definition
- 42-1254 · Appeal to tax court
- 42-1255 · Burden of proof
- 42-1301 · Designating military reuse zone; term; renewal
- 42-1302 · Tax incentives; conditions
- 42-1303 · Duties of department of revenue; annual report