§ 42-2051 Arizona taxpayer assistance office; taxpayer problem resolution officer; duties
§ 42-2052 Erroneous advice or misleading statements by the department; abatement of penalties and interest; definitions
§ 42-2053 Procedures involving taxpayer interviews
§ 42-2054 Disclosure of taxpayer information
§ 42-2055 Taxpayer assistance orders
§ 42-2056 Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; attorney general approval; rules; definition
§ 42-2057 Agreement for installment payments of tax
§ 42-2058 Basis for evaluating employee performance
§ 42-2059 Additional audits or proposed assessments prohibited; exceptions
§ 42-2060 Refund if items of income transfer from one year to another
§ 42-2061 Expedited review of jeopardy assessments
§ 42-2062 Abatement of penalties and fees; definition
§ 42-2063 Department responsibilities; decision deadlines; definition
§ 42-2064 Reimbursement of fees and other costs; definitions
§ 42-2065 Abatement of interest for errors or delays caused by the department
§ 42-2066 Statute of limitations on tax debts
§ 42-2067 Limitation on the use of pseudonyms by department employees
§ 42-2068 Suspension of running of period of limitations during taxpayer disability
§ 42-2069 Taxpayer communications with practitioners; confidentiality; definitions
§ 42-2070 Prohibited audit techniques
§ 42-2071 Reimbursement of bank costs caused by erroneous tax levies
§ 42-2072 Stay of enforcement actions pending offer in compromise
§ 42-2073 Report of employee misconduct; definition
§ 42-2074 Equitable relief from joint and several liability
§ 42-2075 Audit duration; applicability; initial audit contact
§ 42-2076 Audit results; documentation
§ 42-2077 Distribution of tax decisions; definitions
§ 42-2078 New interpretation or application of law; affirmative defense; definition
§ 42-2079 Suspension of liabilities by reason of disasters, terroristic or military actions or states of emergency; definitions
§ 42-2080 Rulings, procedures, notices and other administrative announcements; notice; public comment; records; confidentiality; exceptions

Terms Used In Arizona Laws > Title 42 > Chapter 2 > Article 2 - Taxpayers' Bill of Rights

  • Action: includes any matter or proceeding in a court, civil or criminal. See Arizona Laws 1-215
  • 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.
  • Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
  • 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
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Department: means the department of revenue. See Arizona Laws 42-1001
  • Director: means the director of the department. See Arizona Laws 42-1001
  • Due date: means the next business day if a due date of any report, claim, return, statement, payment, deposit, petition, notice or other document or filing falls on Saturday, Sunday or a legal holiday. See Arizona Laws 42-11001
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • 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.
  • Fraud: Intentional deception resulting in injury to another.
  • 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, 2023, including those provisions that became effective during 2022 with the specific adoption of their retroactive effective dates but excluding all changes to the code enacted after January 1, 2023. See Arizona Laws 42-1001
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • 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
  • 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.
  • Rescission: The cancellation of budget authority previously provided by Congress. The Impoundment Control Act of 1974 specifies that the President may propose to Congress that funds be rescinded. If both Houses have not approved a rescission proposal (by passing legislation) within 45 days of continuous session, any funds being withheld must be made available for obligation.
  • Service of process: The service of writs or summonses to the appropriate party.
  • 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.
  • Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.
  • 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.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.
  • United States: includes the District of Columbia and the territories. See Arizona Laws 1-215
  • Writing: includes printing. See Arizona Laws 1-215