Arizona Laws > Title 42 > Chapter 2 > Article 3 – Private Taxpayer Rulings
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§ 42-2101 | Private taxpayer rulings; request; revocation or modification; taxpayer information ruling; definitions |
Terms Used In Arizona Laws > Title 42 > Chapter 2 > Article 3 - Private Taxpayer Rulings
- Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Department: means the department of revenue. See Arizona Laws 42-1001
- Director: means the director of the department. See Arizona Laws 42-1001
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Writing: includes printing. See Arizona Laws 1-215