Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-2001
Definitions
42-2001 . Definitions In this article, unless the context otherwise requires:
# 1.
"Confidential information":
# (a)
Includes the following information whether it concerns individual taxpayers or is aggregate information for specifically identified taxpayers: (i) Returns and reports filed with the department for income tax, withholding tax, transaction privilege tax, luxury tax, use tax, property tax, excise tax on marijuana and severance tax. (ii) Applications to receive a license or registration for transaction privilege tax, luxury tax, use tax, excise tax on marijuana and withholding tax. (iii) Information discovered concerning taxes and receipts by the department, whether or not by compulsory process. (iv) Return information obtained from the United States internal revenue service and United States bureau of alcohol, tobacco and firearms. (v) Information supplied at the special request of the department by a taxpayer that the taxpayer requests to be held in confidence. (vi) Guidelines, standards or procedures that are established by the department for, or other information relating to, selecting returns or taxpayers for examination or settling or compromising any tax liability. (vii) A taxpayer's identity, the nature, source or amount of the taxpayer's income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability, tax withheld, deficiencies, overassessments or tax payments, whether the taxpayer's return was, is being or will be examined or subject to investigation, collection or processing or any other data received by, recorded by, prepared by, furnished to or collected by the department with respect to a return or with respect to the termination, or possible existence, of liability of any person for any tax, penalty or interest imposed pursuant to this title or title 43. (viii) Information supplied by an employee to an employer regarding the employee's election to have the employee's withholding tax reduced for the purposes of contributions to qualifying charitable organizations, qualified school tuition organizations or public schools pursuant to section 43-401, subsection G.
# (b)
Does not include information that is otherwise a public record.
# 2.
"Report" includes a notice of insurance payments, a request for a release of a bank account and an inventory of a safe deposit box.
# 3.
"Return" includes any form prescribed by the department and any supporting schedules, attachments and lists.
# 4.
"Tax administration" includes assessment, collection, investigation, litigation, statistical gathering functions, enforcement, policy making functions or management of those functions of the tax revenue laws of this state.
# 5.
"Tax official" means a nonelected employee or the nonelected employee's designee or agent who is responsible for tax administration.
# 6.
"Taxpayer", with respect to a joint return, means either party.
Source: view the official text
In this chapter (40 sections)
- 42-2001 · Definitions
- 42-2002 · Disclosure of confidential information prohibited
- 42-2003 · Authorized disclosure of confidential information
- 42-2004 · Violation; classification
- 42-2051 · Arizona taxpayer assistance office; taxpayer problem…
- 42-2052 · Erroneous advice or misleading statements by the department;…
- 42-2053 · Procedures involving taxpayer interviews
- 42-2054 · Disclosure of taxpayer information
- 42-2055 · Taxpayer assistance orders
- 42-2056 · Closing agreements in cases of extensive taxpayer…
- 42-2057 · Agreement for installment payments of tax
- 42-2058 · Basis for evaluating employee performance
- 42-2059 · Additional audits or proposed assessments prohibited;…
- 42-2060 · Refund if items of income transfer from one year to another
- 42-2061 · Expedited review of jeopardy assessments
- 42-2062 · Abatement of penalties and fees; definition
- 42-2063 · Department responsibilities; decision deadlines; definition
- 42-2064 · Reimbursement of fees and other costs; definitions
- 42-2065 · Abatement of interest for errors or delays caused by the…
- 42-2066 · Statute of limitations on tax debts
- 42-2067 · Limitation on the use of pseudonyms by department employees
- 42-2068 · Suspension of running of period of limitations during…
- 42-2069 · Taxpayer communications with practitioners; confidentiality;…
- 42-2070 · Prohibited audit techniques
- 42-2071 · Reimbursement of bank costs caused by erroneous tax levies
- 42-2072 · Stay of enforcement actions pending offer in compromise
- 42-2073 · Report of employee misconduct; definition
- 42-2074 · Equitable relief from joint and several liability
- 42-2075 · Audit duration; applicability; initial audit contact
- 42-2076 · Audit results; documentation
- 42-2077 · Distribution of tax decisions; definitions
- 42-2078 · New interpretation or application of law; affirmative…
- 42-2079 · Suspension of liabilities by reason of disasters, terroristic…
- 42-2080 · Rulings, procedures, notices and other administrative…
- 42-2101 · Private taxpayer rulings; request; revocation or…
- 42-2151 · Providing business and employer identifiers, licenses,…
- 42-2152 · List of agencies having authority over starting and…
- 42-2153 · Questionnaire of proposed business
- 42-2154 · Limitation on requirements of article
- 42-2201 · Election for relief from joint and several liability;…