Arizona Laws 42-2065. Abatement of interest for errors or delays caused by the department
A. The director, in the director’s discretion, may abate all or part of any assessment if additional interest has accrued on:
Terms Used In Arizona Laws 42-2065
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Department: means the department of revenue. See Arizona Laws 42-1001
- Director: means the director of the department. 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
- Writing: includes printing. See Arizona Laws 1-215
1. A deficiency due to any unreasonable error or delay by an officer or employee of the department acting in the employee’s official capacity.
2. Any payment of tax to the extent that any error or delay in the payment is attributable to an officer or employee of the department being unreasonably erroneous or dilatory.
B. The director may consider an error or delay only if no significant aspect of the error or delay can be attributed to the taxpayer and after the department has contacted the taxpayer in writing with respect to the deficiency or payment.
C. The director’s decision is considered to be the department’s final decision or order and is subject to appeal to the state board pursuant to section 42-1253.