Please note with a refund request if documentation is not available. Within 90 days of the day the refund was received, the taxpayer should submit a report listing the names and addresses of the persons to whom monies were refunded and the dollar amount returned to each person. This report should indicate any changes from the original report submitted with the refund request. Any monies not returned to customers should be returned to the Department of Revenue with this report. Under A.R.S. 42-117.A, if the department is not satisfied with a return, the department may examine the return, including any books, papers, records or memoranda relating to the return.
All information relating to a refund is subject to verification by the department.
The purpose of a tax procedure is to provide procedural guidance to the general public and to department personnel. A tax procedure is a written statement issued by the department to assist in the implementation of tax laws, administrative rules, and tax rulings by delineating procedures to be followed in order to achieve compliance with the law. Relevant statute, case law, or administrative rules, as well as a subsequent procedure, may modify or negate any or all of the provisions of any tax procedure . See GTP 92-1 for more detailed information regarding documents issued by the Department of Revenue.