A. The department may prescribe rules that are reasonably necessary to facilitate and expedite the imposition, collection and administration of the fee imposed pursuant to this article.

Terms Used In Arizona Laws 11-1136

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Department: means the department of revenue. See Arizona Laws 11-1131
  • Person: includes a corporation, company, partnership, firm, association or society, as well as a natural person. See Arizona Laws 1-215
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.

B. The department or its authorized agents may:

1. Examine books, papers, records or other data bearing on the correctness of any affidavit that is filed or fee that is collected pursuant to this article.

2. Require the attendance of any person and administer oaths and take testimony with respect to these matters.