A. The department of revenue tax fraud interdiction fund is established consisting of fines collected pursuant to section 42-1127, subsection B, paragraphs 5 and 6.

Terms Used In Arizona Laws 42-1116.02

  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Director: means the director of the department. See Arizona Laws 42-1001
  • Fraud: Intentional deception resulting in injury to another.

B. The director shall administer the fund. Subject to legislative appropriation, the director shall:

1. Use fifty percent of the monies in the fund to detect violations and enhance tax fraud analytics used to detect violations pursuant to section 42-1127, subsection B.

2. Transfer fifty percent of the monies in the fund to the attorney general for prosecuting violations pursuant to section 42-1127, subsection B.

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