Article V – Administration
This article is included in your selections.
Sections:
- 8A-500 Administration of this Chapter – rule making. (State Administration and Audits)
- 8A-500 Administration of this Chapter – rule making. (Local Audits)
- 8A-510 Divulging of information prohibited – exceptions allowing disclosure
- 8A-515 (Reserved) (State Administration and Audits)
- 8A-515 Duties of the Taxpayer Problem Resolution Officer. (Local Audits)
- 8A-516 (Reserved) (State Administration and Audits)
- 8A-516 Taxpayer Assistance Orders. (Local Audits)
- 8A-517 (Reserved) (State Administration and Audits)
- 8A-517 Basis for evaluating employee performance. (Local Audits)
- 8A-520 Reporting and payment of tax
- 8A-530 When tax due – when delinquent – verification of return – extensions
- 8A-540 Interest and civil penalties
- 8A-541 (Reserved) (State Administration and Audits)
- 8A-541 Erroneous advice or misleading statements by the Tax Collector – abatement of penalties and interest – definition. (Local Audits)
- 8A-542 Prospective application of new law or interpretation or application of law
- 8A-545 Deficiencies – when inaccurate return is filed – when no return is filed – estimates
- 8A-546 (Reserved) (State Administration and Audits)
- 8A-546 Closing agreements in cases of extensive taxpayer misunderstanding or misapplication – approval – rules. (Local Audits)
- 8A-550 Limitation periods
- 8A-553 Examination of Taxpayer Records – Joint Audits
- 8A-555 Tax Collector may examine books and other records – failure to provide records
- 8A-556 (Reserved) (State Administration and Audits)
- 8A-556 No additional audits or proposed assessments – exceptions. (Local Audits)
- 8A-560 Erroneous payment of tax – credits and refunds – limitations
- 8A-565 Payment of tax by the incorrect taxpayer or to the incorrect Arizona city or town
- 8A-567 (Reserved)
- 8A-570 Administrative review – petition for hearing or for redetermination – finality of order. (State Administration and Audits)
- 8A-570 Administrative review – petition for hearing or for redetermination – finality of order. (Local Audits)
- 8A-571 Jeopardy assessments. (State Administration and Audits)
- 8A-571 Jeopardy assessments. (Local Audits)
- 8A-572 (Reserved) (State Administration and Audits)
- 8A-572 Expedited review of jeopardy assessments. (Local Audits)
- 8A-575 Judicial review. (State Administration and Audits)
- 8A-575 Judicial review. (Local Audits)
- 8A-577 (Reserved)
- 8A-578 (Reserved) (State Administration and Audits)
- 8A-578 Reimbursement of fees and other costs – definitions. (Local Audits)
- 8A-580 Criminal penalties
- 8A-590 Civil actions. (State Administration and Audits)
- 8A-590 Civil actions. (Local Audits)
- 8A-595 Collection of taxes when there is succession in and/or cessation of business
- 8A-596 (Reserved) (State Administration and Audits)
- 8A-596 Agreement for installment payments of tax. (Local Audits)
- 8A-597 (Reserved) (State Administration and Audits)
- 8A-597 Private taxpayer rulings – request – revocation or modification – definition. (Local Audits)
(NOTICE: Both the Department of Revenue and the Town may perform audits of local taxpayers. Although many of the administrative procedures are the same, regardless of which entity is performing the audit, some differences will apply. To identify those differences, the words "State Administration and Audits" or "Local Audits" appear following the title of the Section. If the Section applies to audits performed by both the State and the Town, no notation appears.)