A.R.S. § 42-2079 — Suspension of liabilities by reason of disasters, terroristic or military actions or states of emergency; definitions

Suspension of liabilities by reason of disasters, terroristic or military actions or states of emergency; definitions A. Notwithstanding sections 42-1107 and 42-1123, the director shall specify a period of up to one year to extend any due date and nal revenue code relating to disasters and terroristic and military actions applies. 2. The governor has declared a state of emergency pursuant to section 26-303, subsection D. B. Notwithstanding section 42-1123, interest shall not accrue on any unpaid tax during the time determined under subsection A of this section for any affected taxpayer. C. For the purposes of this section: 1. "Affected taxpayer" means: (a) An individual whose principal residence is located in a covered area. (b) A business entity or sole proprietor whose principal place of business is located in a covered area. (c) An individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. (d) An individual, business entity or sole proprietor whose records necessary to meet a tax filing or paying deadline are maintained in a covered area. (e) The spouse of an affected taxpayer, solely with regard to a joint return of the husband and wife. (f) Any other person determined by the director to be affected pursuant to subsection A of this section. 2. "Covered area" means a geographical area to which subsection A of this section applies.