§ 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