Arizona Revised Statutes Title 42 — Taxation
A.R.S. § 42-6005 — Unified audit committee; audits
Unified audit committee; audits A. The director shall establish a unified audit committee with cities and towns. The committee shall: 1. Establish and puf the state statutes and model city tax code are the same and the department has issued written guidance, the department's interpretation is binding on cities and towns.
Source: official text