Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-1303
Duties of department of revenue; annual report
Duties of department of revenue; annual report The department shall administer this article and shall: 1. Monitor the implementation and operation of this article and co employer in a zone to obtain the benefits of any incentive authorized by this article. 3. Submit an annual written report to the governor evaluating the effectiveness of the program with respect to each zone, stating the amount of foregone tax revenue due to the incentives offered pursuant to section 42-1302, reporting any abuses and presenting any suggestions to improve the program. The report is due on or before March 1, beginning in the first full calendar year after the zone is established and ending in the first full calendar year after the zone is terminated. 4. Adopt rules as necessary to administer this article. 5. Provide information regarding military reuse zones on request and conduct informational and instructional seminars and training.
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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