§ 42-1001 Definitions
§ 42-1002 Department of revenue; director; appointments; compensation
§ 42-1003 Department organization; director’s staff; deputy director; assistant directors; fingerprinting; consumer reports; definition
§ 42-1004 General powers and duties of the department; res judicata; remedies; enforcement; special collections account
§ 42-1005 Powers and duties of director
§ 42-1006 Interrogatories to taxpayers; power to require information; classification
§ 42-1007 Service of process upon the director
§ 42-1008 Employee preparation of tax returns for compensation prohibited

Terms Used In Arizona Laws > Title 42 > Chapter 1 > Article 1

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • 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.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Contract: A legal written agreement that becomes binding when signed.
  • 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
  • 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.
  • Fair Credit Reporting Act: A federal law, established in 1971 and revised in 1997, that gives consumers the right to see their credit records and correct any mistakes. Source: OCC
  • 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
  • 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
  • Property: includes both real and personal property. See Arizona Laws 1-215
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • state board: means either the state board of tax appeals or the state board of equalization, as applicable. See Arizona Laws 42-1001
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Subpoena duces tecum: A command to a witness to produce documents.
  • Summons: Another word for subpoena used by the criminal justice system.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215