Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-2078
New interpretation or application of law; affirmative defense; definition
New interpretation or application of law; affirmative defense; definition A. Unless expressly authorized by law, the department shall not apply any newly enacted law retroactively or in a manner that willion of this title or title 43 or determines that any of those provisions applies to a new or additional category or type of taxpayer, and the change in interpretation or application is not due to a change in the law:
# 1.
The change in interpretation or application applies prospectively unless it is favorable to taxpayers.
# 2.
The department shall not assess any tax, penalty or interest retroactively based on the change in interpretation or application.
# 3.
The change is an affirmative defense in any administrative or judicial action for retroactive assessment of tax, interest and penalties to taxable periods before the new interpretation or application was adopted. C. Tax liabilities, penalties and interest paid before a new interpretation or application of chapter 5 of this title by the department shall not be refunded unless the taxpayer requesting the refund provides evidence satisfactory to the department that the amounts will be refunded to the person who paid an added charge to cover the tax. D. For the purposes of this section, "new interpretation or application" includes policies and procedures adopted by administrative rule, tax ruling, tax procedure or instructions to a tax return.
Source: view the official text
In this chapter (40 sections)
- 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;…
- 42-2202 · Separate liability election; definition
- 42-2203 · Protection from application of joint overpayment against…
- 42-2251 · Definitions
- 42-2252 · Protection from order to produce computer software source…
- 42-2253 · Authorized subpoenas
- 42-2254 · Safeguards and protections
- 42-2301 · Definitions
- 42-2302 · Managed audit agreements
- 42-2303 · Managed audit operations; appeal
- 42-2304 · Interest and penalties; refunds