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- A.R.S. § 42-11053 · Investigating property valuations
- A.R.S. § 42-11054 · Standard appraisal methods and techniques
- A.R.S. § 42-11056 · Department records of valuations; notifying department of changes in valuations
- A.R.S. § 42-1106 · Time limitations for credit and refund claims
- A.R.S. § 42-1107 · Extension of time for filing returns
- A.R.S. § 42-1108 · Audit; deficiency assessments; nonaudit adjustments; electronic filing
- A.R.S. § 42-1109 · Failure to file return; false or fraudulent return; limited scope review; mandamus; order to produce documents; electronic portal
- A.R.S. § 42-1110 · Successor liability for tax
- A.R.S. § 42-11101 · Definitions
- A.R.S. § 42-11102 · Exemption for government property; application of procedural provisions
- A.R.S. § 42-11103 · Exemption for government bonded indebtedness; application of procedural provisions
- A.R.S. § 42-11104 · Exemption for educational and library property
- A.R.S. § 42-11105 · Exemption for health care property
- A.R.S. § 42-11106 · Exemption for apartments for elderly residents or residents with disabilities
- A.R.S. § 42-11107 · Exemption for institutions for relief of indigent or afflicted
- A.R.S. § 42-11108 · Exemption for grounds and buildings owned by agricultural societies
- A.R.S. § 42-11109 · Exemption for religious property; affidavit
- A.R.S. § 42-1111 · Jeopardy assessments
- A.R.S. § 42-11110 · Exemption for cemeteries
- A.R.S. § 42-11111 · Exemption for property; widows and widowers; persons with a total and permanent disability; veterans with a disability; definitions
- A.R.S. § 42-11112 · Exemption for observatories
- A.R.S. § 42-11113 · Exemption for land and buildings owned by animal control and humane societies
- A.R.S. § 42-11114 · Exemption for property held for conveyance as parkland; recapture
- A.R.S. § 42-11115 · Exemption for property held to preserve or protect scientific resources
- A.R.S. § 42-11116 · Exemption for property of arts and science organizations
- A.R.S. § 42-11117 · Exemption for property of volunteer fire departments
- A.R.S. § 42-11118 · Exemption for social welfare and quasi-governmental service property; qualifying activities
- A.R.S. § 42-11119 · Exemption for property of volunteer roadway cleanup and beautification organizations
- A.R.S. § 42-1112 · Enforcement powers and duties
- A.R.S. § 42-11120 · Exemption for property of veterans' organizations
- A.R.S. § 42-11121 · Exemption for property of charitable community service organizations
- A.R.S. § 42-11122 · Exemption for trading commodities
- A.R.S. § 42-11123 · Exemption for animal and poultry feed
- A.R.S. § 42-11124 · Exemption for possessory interests for educational or charitable activities
- A.R.S. § 42-11125 · Exemption for inventory, materials and products
- A.R.S. § 42-11126 · Exemption for production livestock and animals; definition
- A.R.S. § 42-11127 · Exempt personal property
- A.R.S. § 42-11128 · Exemption for personal property in transit; violation; classification
- A.R.S. § 42-11129 · Exemption for property of fraternal societies
- A.R.S. § 42-1113 · Closing agreements
- A.R.S. § 42-11130 · Exemption for public library organizations
- A.R.S. § 42-11131 · Exemption for low income Indian housing; definitions
- A.R.S. § 42-11132 · Property leased to educational institutions
- A.R.S. § 42-11132.01 · Property leased to a church, religious assembly or religious institution
- A.R.S. § 42-11132.02 · Property leased to veterans' organization; definition
- A.R.S. § 42-11133 · Exemption for affordable housing projects; definition
- A.R.S. § 42-1114 · Suit to recover taxes
- A.R.S. § 42-1115 · Payment under protest
- A.R.S. § 42-11151 · Procedure, affidavits and forms
- A.R.S. § 42-11152 · Affidavit; electronic submission; acknowledgment of receipt; false statements
- A.R.S. § 42-11153 · Deadline for filing affidavit
- A.R.S. § 42-11154 · Establishing nonprofit status
- A.R.S. § 42-11155 · Property owned by charitable institutions but used for other purposes
- A.R.S. § 42-1116 · Disposition of tax revenues
- A.R.S. § 42-1116.01 · Department of revenue administrative fund
- A.R.S. § 42-1116.02 · Department of revenue tax fraud interdiction fund; uses
- A.R.S. § 42-1117 · Tax refund account
- A.R.S. § 42-1118 · Refunds, credits, offsets and abatements
- A.R.S. § 42-1119 · Denial of refund
- A.R.S. § 42-1120 · Overpayment and underpayment; spouses; trusts and estates
- A.R.S. § 42-1121 · Overpayment and underpayment in different tax years
- A.R.S. § 42-1122 · Setoff for debts to state agencies, political subdivisions and courts; revolving fund; penalties; definitions
- A.R.S. § 42-1123 · Interest
- A.R.S. § 42-1124 · Failure to affix stamps or pay or account for tax; forfeiture of commodity; sale of forfeited commodity; effect of seizure and sale; request for administrative hearing; definitions
- A.R.S. § 42-1125 · Civil penalties; definition
- A.R.S. § 42-1125.01 · Civil penalties for return preparers, electronic filing and payment participants
- A.R.S. § 42-1126 · Fee for bad checks; definition
- A.R.S. § 42-1127 · Criminal violation; classification; place of trial; definitions
- A.R.S. § 42-1128 · Recovery of collection costs
- A.R.S. § 42-1129 · Payment of tax by electronic funds transfer
- A.R.S. § 42-1130 · Temporary tax relief for out of state employees and out of state businesses; disaster recovery; notice; definitions
- A.R.S. § 42-1131 · Electronic signatures; definition
- A.R.S. § 42-1151 · Lien
- A.R.S. § 42-1152 · Filing of lien; notice; recording
- A.R.S. § 42-1153 · Release or subordination of lien
- A.R.S. § 42-1154 · Priority of tax claim
- A.R.S. § 42-1155 · Voluntary liens on property; security for delinquent taxes
- A.R.S. § 42-12001 · Class one property
- A.R.S. § 42-12002 · Class two property
- A.R.S. § 42-12003 · Class three property; definition
- A.R.S. § 42-12004 · Class four property
- A.R.S. § 42-12005 · Class five property
- A.R.S. § 42-12006 · Class six property
- A.R.S. § 42-12007 · Class seven property
- A.R.S. § 42-12008 · Class eight property
- A.R.S. § 42-12009 · Class nine property
- A.R.S. § 42-1201 · Levy and distraint; definition
- A.R.S. § 42-12010 · Purpose of classification of property
- A.R.S. § 42-1202 · Surrender of property subject to levy; definition
- A.R.S. § 42-1203 · Production of books
- A.R.S. § 42-1204 · Property exempt from levy
- A.R.S. § 42-1205 · Notice and sale of seized property
- A.R.S. § 42-12051 · Treatment of partially completed or vacant improvements; notification; exception
- A.R.S. § 42-12052 · Review and verification of class three property; civil penalty; appeals
- A.R.S. § 42-12053 · Criteria for distinguishing primary residential property, secondary residential property and rental property
- A.R.S. § 42-12054 · Change in classification of owner occupied residence
- A.R.S. § 42-12055 · Review of and appeal from classification
- A.R.S. § 42-12056 · Renewable energy systems valuation; definition
- A.R.S. § 42-12057 · Criteria for renewable energy property
- A.R.S. § 42-12058 · Registry of real property burdened by conservation easements