Arizona Revised Statutes Title 42 — Taxation
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.
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