A. The director may prepare interrogatories to be propounded to taxpayers concerning matters relating to taxes, with an oath or affirmation annexed, which shall be fully answered by the taxpayers to whom they are submitted.

Terms Used In Arizona Laws 42-1006

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • 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
  • 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.
  • Interrogatories: Written questions asked by one party of an opposing party, who must answer them in writing under oath; a discovery device in a lawsuit.
  • Misdemeanor: Usually a petty offense, a less serious crime than a felony, punishable by less than a year of confinement.
  • Oath: includes an affirmation or declaration. See Arizona Laws 1-215
  • Person: means a natural person, individual, proprietor, proprietorship, company, corporation, organization, association, joint venture, partner, partnership, trust, estate or limited liability company, the federal or state government, a political subdivision of a state or any other legal entity or combination of entities that owns, controls or has possession of real or personal property. See Arizona Laws 42-11001
  • Subpoena: A command to a witness to appear and give testimony.
  • Subpoena duces tecum: A command to a witness to produce documents.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.

B. Any person who knowingly makes a false answer to any proper question submitted to him by the director or who knowingly fails to answer any question submitted, or to take or subscribe the oath or affirmation annexed thereto, is guilty of a class 2 misdemeanor.

C. The director may administer oaths or affirmations, issue subpoenas requiring attendance and testimony of witnesses, take evidence and require by subpoena duces tecum the production of books, papers and other documents which may be relevant to the powers and duties of the department.

D. The director may hold hearings to obtain information deemed necessary to carry out the powers and duties of the department. Hearings shall be held at a time and place and in the manner prescribed by the director, and notice of such hearing shall be given in the manner and form prescribed by the director.

E. In the case of refusal of the person to obey a subpoena issued by the director, the superior court, upon application by the director, shall issue to such person an order requiring him to appear before it and to produce evidence if so ordered, or give testimony, or to appear before the court and show cause why he should not be required to do so. Failure to obey such order of the court may be punished by the court as contempt.