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- A.R.S. § 42-19103 · Proration of tax on property that is leased or rented from inventory
- A.R.S. § 42-19106 · Lien of taxes
- A.R.S. § 42-19107 · Unlawful sale, transfer or removal of personal property; classification
- A.R.S. § 42-19108 · Issuance of tax bill
- A.R.S. § 42-19109 · Authority to seize and sell personal property for delinquent taxes
- A.R.S. § 42-19110 · Seizure of property
- A.R.S. § 42-19111 · Notice of sale
- A.R.S. § 42-19112 · Redemption
- A.R.S. § 42-19113 · Sale
- A.R.S. § 42-19115 · Return of sale; distribution of proceeds
- A.R.S. § 42-19117 · Tax as debt against property owner; action to collect tax
- A.R.S. § 42-19118 · Clearing uncollectible tax
- A.R.S. § 42-19151 · Definition of mobile home
- A.R.S. § 42-19152 · Taxation of mobile homes
- A.R.S. § 42-19153 · Application and exemptions
- A.R.S. § 42-19154 · Landowner's register of mobile homes and monthly report; violation; classification
- A.R.S. § 42-19155 · Unlawful sale or removal of mobile home; classification
- A.R.S. § 42-19156 · Review and appeal
- A.R.S. § 42-19157 · Collection of delinquent taxes
- A.R.S. § 42-19158 · Notice of intent to seize mobile home in possession of person not listed on tax bill
- A.R.S. § 42-19159 · Owner's action to collect delinquent tax from previous owner
- A.R.S. § 42-19160 · Delinquent taxes accruing under previous ownership
- A.R.S. § 42-2001 · Definitions
- A.R.S. § 42-2002 · Disclosure of confidential information prohibited
- A.R.S. § 42-2003 · Authorized disclosure of confidential information
- A.R.S. § 42-2004 · Violation; classification
- A.R.S. § 42-2051 · Arizona taxpayer assistance office; taxpayer problem resolution officer; duties
- A.R.S. § 42-2052 · Erroneous advice or misleading statements by the department; abatement of penalties and interest; definitions
- A.R.S. § 42-2053 · Procedures involving taxpayer interviews
- A.R.S. § 42-2054 · Disclosure of taxpayer information
- A.R.S. § 42-2055 · Taxpayer assistance orders
- A.R.S. § 42-2056 · Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; attorney general approval; rules; definition
- A.R.S. § 42-2057 · Agreement for installment payments of tax
- A.R.S. § 42-2058 · Basis for evaluating employee performance
- A.R.S. § 42-2059 · Additional audits or proposed assessments prohibited; exceptions
- A.R.S. § 42-2060 · Refund if items of income transfer from one year to another
- A.R.S. § 42-2061 · Expedited review of jeopardy assessments
- A.R.S. § 42-2062 · Abatement of penalties and fees; definition
- A.R.S. § 42-2063 · Department responsibilities; decision deadlines; definition
- A.R.S. § 42-2064 · Reimbursement of fees and other costs; definitions
- A.R.S. § 42-2065 · Abatement of interest for errors or delays caused by the department
- A.R.S. § 42-2066 · Statute of limitations on tax debts
- A.R.S. § 42-2067 · Limitation on the use of pseudonyms by department employees
- A.R.S. § 42-2068 · Suspension of running of period of limitations during taxpayer disability
- A.R.S. § 42-2069 · Taxpayer communications with practitioners; confidentiality; definitions
- A.R.S. § 42-2070 · Prohibited audit techniques
- A.R.S. § 42-2071 · Reimbursement of bank costs caused by erroneous tax levies
- A.R.S. § 42-2072 · Stay of enforcement actions pending offer in compromise
- A.R.S. § 42-2073 · Report of employee misconduct; definition
- A.R.S. § 42-2074 · Equitable relief from joint and several liability
- A.R.S. § 42-2075 · Audit duration; applicability; initial audit contact
- A.R.S. § 42-2076 · Audit results; documentation
- A.R.S. § 42-2077 · Distribution of tax decisions; definitions
- A.R.S. § 42-2078 · New interpretation or application of law; affirmative defense; definition
- A.R.S. § 42-2079 · Suspension of liabilities by reason of disasters, terroristic or military actions or states of emergency; definitions
- A.R.S. § 42-2080 · Rulings, procedures, notices and other administrative announcements; notice; public comment; records; confidentiality; exceptions
- A.R.S. § 42-2101 · Private taxpayer rulings; request; revocation or modification; taxpayer information ruling; definitions
- A.R.S. § 42-2151 · Providing business and employer identifiers, licenses, numbers and other forms
- A.R.S. § 42-2152 · List of agencies having authority over starting and conducting business
- A.R.S. § 42-2153 · Questionnaire of proposed business
- A.R.S. § 42-2154 · Limitation on requirements of article
- A.R.S. § 42-2201 · Election for relief from joint and several liability; definition
- A.R.S. § 42-2202 · Separate liability election; definition
- A.R.S. § 42-2203 · Protection from application of joint overpayment against spouse's delinquencies or debts; recovery of protected monies; appeal
- A.R.S. § 42-2251 · Definitions
- A.R.S. § 42-2252 · Protection from order to produce computer software source code; exceptions
- A.R.S. § 42-2253 · Authorized subpoenas
- A.R.S. § 42-2254 · Safeguards and protections
- A.R.S. § 42-2301 · Definitions
- A.R.S. § 42-2302 · Managed audit agreements
- A.R.S. § 42-2303 · Managed audit operations; appeal
- A.R.S. § 42-2304 · Interest and penalties; refunds
- A.R.S. § 42-3001 · Definitions
- A.R.S. § 42-3002 · Preemption by state of luxury taxation
- A.R.S. § 42-3003 · Powers of administration and regulation
- A.R.S. § 42-3004 · Rules
- A.R.S. § 42-3005 · Agents and other employees; bond; credentials; removal
- A.R.S. § 42-3006 · Tax stamps; general requirements
- A.R.S. § 42-3008 · Refunds; definitions
- A.R.S. § 42-3009 · Exemption for articles and substances sold in interstate commerce
- A.R.S. § 42-3010 · Transaction invoices and other records; retention period
- A.R.S. § 42-3051 · Levy of tax
- A.R.S. § 42-3052 · Classifications of luxuries; rates of tax
- A.R.S. § 42-3053 · Method of payment; receipts; electronic filings of returns, reports and other documents; license applications and requests for refund or rebate; definition
- A.R.S. § 42-3101 · Deposit
- A.R.S. § 42-3102 · Distribution to state general fund
- A.R.S. § 42-3103 · Monies allocated for state school aid
- A.R.S. § 42-3104 · Monies allocated to the corrections fund
- A.R.S. § 42-3106 · Monies allocated to the drug treatment and education fund; state department of corrections revolving fund
- A.R.S. § 42-3151 · Inspection of records and stocks of luxuries
- A.R.S. § 42-3152 · Personal liability for tax, increases, interest, penalties and collection charges
- A.R.S. § 42-3153 · Remedies for collection
- A.R.S. § 42-3154 · Failure or refusal to permit examination of records; classification; additional civil and criminal penalties
- A.R.S. § 42-3251 · Levy and collection of tobacco tax
- A.R.S. § 42-3251.01 · Levy and collection of tobacco tax
- A.R.S. § 42-3251.02 · Levy and collection of tobacco tax for smoke-free Arizona fund
- A.R.S. § 42-3252 · Disposition of monies
- A.R.S. § 42-3253 · Administration
- A.R.S. § 42-3301 · Definitions
- A.R.S. § 42-3302 · Levy; rates; disposition of revenues