42-2071. Reimbursement of bank costs caused by erroneous tax levies A. If the department of revenue issues a levy in error, or erroneously causes one or more checks or other negotiable instruments to be returned to the issuer by the issuer s bank or financial institution, the taxpayer is entitled to reimbursement for reasonable bank […]
42-2072. Stay of enforcement actions pending offer in compromise A. A taxpayer who is unable to pay all of a liability may make an offer in compromise for abatement of part of the liability on the grounds that the remainder is uncollectible pursuant to section 42-1004, subsection B, paragraph 1. B. While the offer is […]
42-2073. Report of employee misconduct; definition A. On or before March 1 of each year, beginning in 2001, the director shall submit a detailed report of employee misconduct verified as valid to the governor, the speaker of the house of representatives and the president of the senate. The report shall include: 1. All categories of […]
42-2074. Equitable relief from joint and several liability A. The director may relieve an individual from joint and several liability under the following circumstances: 1. Taking into account all of the facts and circumstances, it is inequitable to hold the individual liable for all or part of any unpaid tax or any deficiency. 2. Relief […]
42-2075. Audit duration; applicability; initial audit contact A. An audit of a taxpayer’s return or claim for refund shall not exceed two years after the date of initial audit contact to the issuance of a notice of proposed deficiency assessment or proposed overpayment, except: 1. An audit of a fraudulent tax return. 2. An audit […]
42-2076. Audit results; documentation At the time when the department issues a deficiency assessment or denies all or part of a claim for refund, the department shall also provide the taxpayer and, if applicable, the taxpayer’s authorized representative with a written explanation of all adjustments made, including the specific statutory, regulatory and judicial bases for […]
42-2077. Distribution of tax decisions; definitions A. Beginning October 1, 2006, the agencies listed in this section shall provide tax decisions to the law libraries of Maricopa county, the Arizona state university college of law, the university of Arizona college of law, the state law library and the Arizona state library, archives and public records […]
42-2078. New interpretation or application of law; affirmative defense; definition A. Unless expressly authorized by law, the department shall not apply any newly enacted law retroactively or in a manner that will penalize a taxpayer for complying with prior law. B. If the department adopts a new interpretation or application of any provision of this […]
42-2079. Suspension of liabilities by reason of disasters, terroristic or military actions or states of emergency; definitions A. Notwithstanding sections 42-1107 and 42-1123, the director shall specify a period of up to one year to extend any due date and suspend any penalty or interest that would ordinarily accrue during that time for any affected […]
42-2080. Rulings, procedures, notices and other administrative announcements; notice; public comment; records; confidentiality; exceptions A. The department may issue draft rulings, procedures, notices and administrative announcements that apply to tax laws and regulations, either generally or for a specific set of facts, and that otherwise do not change the substance and meaning of a statute […]
