Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5004
Department records
42-5004 . Department records A. The department shall keep records and accounts showing separately the taxes collected under each of the classifications and amounts collected from businesses engaged in within each county as prescribed in this article and article 2 of this chapter. Each month the department of revenue shall deliver a statement to the state treasurer and a duplicate statement to the director of the department of administration showing all collections made during the preceding month and setting forth the classifications and amounts collected from businesses engaged in within this state. B. The department shall keep full and accurate records of all monies it receives, shall show how such monies were disbursed and shall preserve all returns filed with it as prescribed by section 42-1105.
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In this chapter (40 sections)
- 42-5001 · Definitions
- 42-5002 · Exclusions from gross income, receipts or proceeds
- 42-5003 · Administration and enforcement of article; employees; bonds
- 42-5004 · Department records
- 42-5005 · Transaction privilege tax and municipal privilege tax…
- 42-5006 · Taxpayer bonds; out of state licensed contractors and…
- 42-5007 · Taxpayer security; out of state prime contractors; definition
- 42-5008 · Levy of tax; purposes; distribution
- 42-5008.1 · Liability for amounts equal to retail transaction privilege…
- 42-5009 · Certificates establishing deductions; liability for making…
- 42-5010 · Rates; distribution base
- 42-5010.1 · Transaction privilege tax; additional rate increment
- 42-5011 · Conditional sales
- 42-5012 · Sales between affiliated persons
- 42-5013 · Partnerships
- 42-5014 · Return and payment of tax; estimated tax; extensions;…
- 42-5015 · Filing by electronic means
- 42-5016 · Credit for telecommunications service revenue reductions
- 42-5017 · Credit for accounting and reporting expenses; definition
- 42-5018 · Method of payment
- 42-5019 · Reporting sales made in more than one class
- 42-5020 · Persons engaged in more than one business
- 42-5021 · Payment of additional taxes after audit
- 42-5022 · Burden of proving sale not at retail
- 42-5023 · Presumption as to tax base
- 42-5024 · Personal liability for tax; remedies for collection
- 42-5025 · Failure or refusal to permit examination of records;…
- 42-5026 · Failure to file return; notice; hearing; levy of tax
- 42-5027 · Enjoining defaulting taxpayer from continuing in business
- 42-5028 · Failure to pay; personal liability
- 42-5029 · Remission and distribution of monies; withholding; definition
- 42-5029.1 · Qualifying Indian tribe; report; accounting procedures;…
- 42-5029.2 · Distribution of revenues for education; definitions
- 42-5030 · Transfers to the Arizona convention center development fund;…
- 42-5030.1 · Distribution of revenues for school facilities
- 42-5031 · Distribution of multipurpose facility revenues to district
- 42-5031.1 · Distribution of revenues for Indian tribal postsecondary…
- 42-5032 · Distribution of bridge construction and highway improvement…
- 42-5032.1 · Distribution of revenues for tourism and sports authority
- 42-5032.2 · Distribution of revenues for city, town or county…