In this title, unless the context otherwise requires:

Terms Used In Arizona Laws 42-1001

  • Court: means the tax court or superior court, whichever is applicable. See Arizona Laws 42-1001
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Director: means the director of the department. See Arizona Laws 42-1001
  • E-mail: means an electronic transmission of a message to an e-mail address. See Arizona Laws 42-1001
  • Electronic portal: means a secure location on a website established by the department that requires the receiver to enter a password to access. See Arizona Laws 42-1001
  • including: means not limited to and is not a term of exclusion. See Arizona Laws 1-215
  • Internal revenue code: means the United States internal revenue code of 1986, as amended and in effect as of January 1, 2019, including those provisions that became effective during 2018 with the specific adoption of their retroactive effective dates but excluding all changes to the code enacted after January 1, 2019. See Arizona Laws 42-1001
  • state board: means either the state board of tax appeals or the state board of equalization, as applicable. See Arizona Laws 42-1001
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215

1. "Board" or "state board" means either the state board of tax appeals or the state board of equalization, as applicable.

2. "Court" means the tax court or superior court, whichever is applicable.

3. "Department" means the department of revenue.

4. "Director" means the director of the department.

5. "Electronically send" or "send electronically" means to send by either e-mail or the use of an electronic portal.

6. "Electronic portal" means a secure location on a website established by the department that requires the receiver to enter a password to access.

7. "E-mail" means an electronic transmission of a message to an e-mail address. If the message contains confidential information,  e-mail means the electronic transmission of a message to an e-mail address using encryption software that requires the receiver to enter a password before the message can be retrieved and viewed.

8. "Internal revenue code" means the United States internal revenue code of 1986, as amended and in effect as of January 1, 2019, including those provisions that became effective during 2018 with the specific adoption of their retroactive effective dates but excluding all changes to the code enacted after January 1, 2019.