Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-5037
Notices
Official textazleg.gov
42-5037 . Notices A. Notices required or authorized by this article to be given by mail to a taxpayer shall be addressed to him at his last known address, or to such address as may appear in the records of the department, and shall be sent by registered first class mail with return receipt requested. B. For the purposes of this article notice shall be presumed received upon the date shown by an executed return receipt, or, if such receipt is not executed, then upon the date such notice was attempted to be delivered.
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In this chapter (40 sections)
- 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…
- 42-5032.3 · Distribution of revenues for county stadium district;…
- 42-5033 · Special census
- 42-5033.1 · Use of population estimates for state shared revenues
- 42-5034 · Determination of place of business for distribution of tax…
- 42-5034.1 · Mobile telecommunications services; definitions
- 42-5035 · Use of share of tax monies by counties; inclusion of estimate…
- 42-5036 · Procedure upon variance between county share of tax monies…
- 42-5037 · Notices
- 42-5038 · Transaction and privilege taxes independent of other taxes
- 42-5039 · Qualified destination management companies; definitions
- 42-5040 · Sourcing of certain transactions involving tangible personal…
- 42-5040.1 · Sourcing of tangible personal property; third-party service…
- 42-5041 · Assessment of fees; integrated tax system modernization…
- 42-5042 · Online lodging operators; requirements; civil penalty;…
- 42-5043 · Liability; marketplace facilitators; remote sellers; refund…
- 42-5044 · Nexus; out-of-state businesses; threshold; applicability;…
- 42-5045 · Youth business; exemption from tax
- 42-5061 · Retail classification; definitions
- 42-5062 · Transporting classification
- 42-5063 · Utilities classification; definitions
- 42-5064 · Telecommunications classification; definitions
- 42-5065 · Publication classification; definition
- 42-5066 · Job printing classification
- 42-5067 · Pipeline classification
- 42-5068 · Private car line classification
- 42-5069 · Commercial lease classification; definitions
- 42-5070 · Transient lodging classification; definition