Arizona Laws 28-5931. Definitions
In this article, unless the context otherwise requires:
Terms Used In Arizona Laws 28-5931
- Department: means the department of transportation acting directly or through its duly authorized officers and agents. See Arizona Laws 28-101
- Director: means the director of the department of transportation. See Arizona Laws 28-101
- Levy: includes the power of distraint and seizure by any means. See Arizona Laws 28-5931
- Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
- Person: means an individual, firm, partnership, joint venture, association, corporation, estate, trust, business trust, receiver or syndicate, this state, any county, city, town, district or other subdivision of this state, an Indian tribe, or any other group or combination acting as a unit. See Arizona Laws 28-5601
- Process: means a citation, writ or summons issued in the course of judicial proceedings. See Arizona Laws 1-215
- Tax: means any tax, fee, penalty or interest imposed by this title. See Arizona Laws 28-5931
- Taxpayer: means a person liable for a tax. See Arizona Laws 28-5931
1. "Confidential information":
(a) Includes:
(i) Reports and other statements filed with the director concerning the taxes, fees, penalties and interest imposed by this chapter.
(ii) Applications for a license required under this chapter.
(iii) Information discovered pursuant to this chapter concerning a person‘s business affairs, operation, taxes, fees and receipts by the director whether or not by compulsory process.
(iv) Information relating to taxes obtained from the department of revenue.
(v) Information supplied at the special request of the director by a taxpayer that the taxpayer requests to be held in confidence.
(b) Does not include information that is otherwise a public record.
2. "Levy" includes the power of distraint and seizure by any means.
3. "Tax" means any tax, fee, penalty or interest imposed by this title.
4. "Tax administration" includes the levy and assessment, collection, investigation, litigation, statistical gathering, enforcement, policymaking and management functions of the director in connection with this chapter.
5. "Taxpayer" means a person liable for a tax.