reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-1153 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1153 - Release or subordination of lien

42-1153.  Release or subordination of lien A. The department,  at any time,  may release all or any portion of the property subject to the lien from the lien or subordinate the lien to other liens if it determines that either: 1. The taxes are sufficiently secured by a lien on other property of the taxpayer. 2. The release or subordination of the lien will not endanger or jeopardize the collection of such taxes. B. In its discretion and at any time,  the department may withdraw a notice of lien that was recorded pursuant to this article if the department determines that any of the following conditions applies: 1. The department's interests are best served by withdrawing the notice. 2. Filing the lien was premature or otherwise in violation of the department's administrative procedures. 3. Withdrawing the notice will facilitate collecting the outstanding amount of taxes,  interest and penalties. 4. The taxpayer has entered into an installment payment agreement,  unless the agreement provides otherwise. C. If any lien imposed by section 42-1151 has been satisfied and a notice of the lien had been recorded by the department pursuant to section 42-1152,  the department shall issue a release of the lien to the person against whom the lien was claimed. The department shall record the lien release in any county where the original lien was recorded and in the office of the secretary of state if applicable. D. If a balance owed by a taxpayer has been abated pursuant to section 42-1004,  subsection B,  paragraph 1,  subdivision (a),  the department is not required to record a release of the lien under this section,  but on the taxpayer's written request,  the department shall provide a certificate of release to the taxpayer. E. A certificate by the department to the effect that any property has been released from the lien or that the lien has been subordinated to other liens is conclusive evidence that the property has been released or that the lien has been subordinated as provided in the certificate.
AZ Rev Stat § 42-1154 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1154 - Priority of tax claim

42-1154.  Priority of tax claim A. The amounts required to be collected by the department,  with interest and penalties,  shall be satisfied first in any of the following cases: 1. If the person is insolvent. 2. If the person makes a voluntary assignment of assets. 3. If the estate of the person in the hands of executors,  administrators or heirs is insufficient to pay all debts due from the deceased. 4. If the estate and effects of an absconding,  concealed or absent person required to pay any amount under this title are levied upon by process of law. B. This section does not give this state a preference over any recorded lien which was recorded prior to the time the department recorded a notice of lien pursuant to section 42-1152.
AZ Rev Stat § 42-1155 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1155 - Voluntary liens on property; security for delinquent taxes

42-1155.  Voluntary liens on property;  security for delinquent taxes The department may accept voluntary liens on real or personal property pledged by any person as security for any tax which the department is required to collect which is not paid by a taxpayer when due. A voluntary lien shall be perfected and treated in all respects the same as any other lien under this article.
AZ Rev Stat § 42-1201 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1201 - Levy and distraint; definition

42-1201.  Levy and distraint;  definition A. If a person liable to pay any tax neglects or refuses to pay the tax,  the department may collect the tax,  interest,  penalty,  other amounts owed to the department and such other sums as are sufficient to cover the expenses of the levy,  by levy upon: 1. All property and rights to property,  except property exempt under section 42-1204,  belonging to the person or on which there is a lien as provided in article 4 of this chapter or section 42-17153 for the payment of the tax. 2. The accrued salary or wages of any officer,  employee or elected official of this state or its political subdivisions,  or any agency or instrumentality of this state or its political subdivisions,  by serving a notice of levy on: (a) The department of administration in the case of state wages or salaries. (b) The chief disbursing officer of a political subdivision of the state in the case of wages or salaries paid by the political subdivision. B. The levy shall not be made more than ten years after the amount of tax determined to be due becomes final. The taxpayer and the department may extend the ten year limitation prescribed by this subsection for any length of time by executing a written agreement before the expiration of the ten year limitation. If enforced collection has been stayed by operation of federal or state law,  the period of limitations shall be extended by the period of time that the department was stayed from engaging in enforced collections. C. As used in this chapter,  " levy"  includes the power of distraint and seizure by any means. Except as otherwise provided in subsection E or F of this section,  a levy extends only to property possessed and obligations existing at the time of the levy or within twenty-one days after the date of the levy. In any case in which the department may levy upon property or rights to property,  it may seize and sell the property or rights to the property,  whether real or personal,  tangible or intangible. D. If any property or right to property upon which a levy has been made under subsection A of this section is not sufficient to satisfy the claim of the department for which the levy is made,  the department may as often as may be necessary proceed to levy in like manner upon any other property liable to levy of the person against whom such claim exists,  until the amount due,  together with all expenses,  is fully paid. E. The effect of a levy on salary or wages payable to or received by a taxpayer is continuous from the date the levy is first made until the liability out of which the levy arose is satisfied or becomes unenforceable. F. With respect to a levy described in subsection E of this section,  the department shall promptly release the levy when the liability out of which the levy arose is satisfied or becomes unenforceable and shall promptly notify the person upon whom the levy was made that the levy has been released.
AZ Rev Stat § 42-1203 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1203 - Production of books

42-1203.  Production of books If a levy has been made or is about to be made on any property,  or right to property,  any person having custody or control of any books or records containing evidence or statements relating to the property or right to property subject to levy shall,  upon demand of the department,  exhibit such books or records to the department.
AZ Rev Stat § 42-1204 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1204 - Property exempt from levy

42-1204.  Property exempt from levy A. The following property is exempt from levy: 1. Wearing apparel and school books as are necessary for the taxpayer or members of his family. 2. So much of the fuel,  provisions,  furniture,  personal effects,  arms for personal use,  livestock and poultry as provided for in section 6334 of the internal revenue code. 3. The books and tools necessary for the trade,  business or profession of the taxpayer as provided for in section 6334 of the internal revenue code. 4. Mail,  addressed to any person,  which has not been delivered to the addressee. 5. If the taxpayer is required by judgment of a court of competent jurisdiction,  entered prior to the date of levy,  to contribute to the support of his minor children,  so much of his salary,  wages or other income as is necessary to comply with such judgment. 6. Any amount payable to or received by an individual as wages or salary for personal services,  or as income derived from other sources,  during any period,  to the extent that the total of such amounts payable to or received by him during such period does not exceed the applicable exempt amount determined under subsection D of this section. B. The officer seizing property of the type described in subsection A of this section shall appraise and set aside to the owner the amount of such property declared to be exempt. If the taxpayer objects at the time of the seizure to the valuation fixed by the officer making the seizure,  the department shall summon three disinterested individuals who shall make the valuation. C. Notwithstanding any other law of this state,  no property or rights to property shall be exempt from the levy provided in this article other than the property specifically made exempt by subsection A of this section. D. The following wages,  salary and other income payable to or received by an individual are exempt from levy under subsection A,  paragraph 6 of this section: 1. In the case of an individual who is paid or receives all wages,  salary and other income on a weekly basis,  the amount of such compensation received during any week which is exempt from levy is the amount determined pursuant to section 6334(d) of the internal revenue code and which is verified in such manner as set forth in section 6334. 2. In the case of any individual not described in paragraph 1 of this subsection,  the amount of the wages,  salary and other income payable to or received during any applicable pay period or other fiscal period,  as determined under rules prescribed by the department,  which is exempt from levy under subsection A,  paragraph 6 of this section is an amount,  determined under such rules,  which as nearly as possible will result in the same total exemption from levy for such individual over a period of time as the individual would have under paragraph 1 of this subsection if,  during such period of time,  the individual were paid or received such wages,  salary and other income on a regular weekly basis.
AZ Rev Stat § 42-1205 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1205 - Notice and sale of seized property

42-1205.  Notice and sale of seized property A. Except as otherwise provided in this section,  the notice of sale and sale of property seized by the department under this article shall be conducted in the manner and the time provided in title 12,  chapter 9,  article 7,  relating to the sale of property under execution. B. Real property may be redeemed in the manner provided by title 12,  chapter 8,  article 11. C. The department shall notify the taxpayer of the date,  time and location of the sale of the property or right to property with a description of the property or right to property to be sold. The notice shall be given in person,  left at the taxpayer's dwelling or usual place of business or sent by first class mail or by e-mail to the taxpayer's last known address at least ten days before the day of the sale. If the property or right to property is perishable,  the department shall give notice of the sale to the taxpayer in the manner and within the time limits as are reasonable considering the character and condition of the property.
AZ Rev Stat § 42-1206 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1206 - Authority to release levy and return property

42-1206.  Authority to release levy and return property A. The department may under prescribed rules release the levy upon all or part of the property or rights to property levied upon if the department determines that such action will facilitate the collection of the liability. Such release shall not operate to prevent any subsequent levy. B. If the department determines that property has been wrongfully levied upon,  the department may return: 1. The specific property levied upon. 2. An amount of money equal to the amount of money levied upon. 3. An amount of money equal to the amount of money received by this state from a sale of such property. C. Property may be returned at any time. An amount equal to the amount of money levied upon or received from such sale may be returned at any time before the expiration of nine months from the date of such levy. D. In its discretion and at any time,  the department may release a levy or return property levied on if the department determines that any of the following conditions applies: 1. The levy was premature or otherwise in violation of the department's administrative procedures. 2. The taxpayer has entered into an installment payment agreement,  unless the agreement provides otherwise. 3. The department's interests are best served by the release or return.
AZ Rev Stat § 42-1207 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1207 - Financial institutions data match; prohibited disclosure; civil liability; fee; definition

42-1207.  Financial institutions data match;  prohibited disclosure;  civil liability;  fee;  definition A. The department may enter into agreements with financial institutions that conduct business in this state to develop and operate a data match system to assist the department in the collection of delinquent taxes,  penalties and interest. The data match system shall use automated data exchange procedures to the maximum extent possible. B. Any data exchanges between financial institutions and the department under an agreement pursuant to subsection A shall occur quarterly. The data exchanges shall include the name,  address of record,  social security number or other taxpayer identification number and any other identifying information for each delinquent taxpayer who maintains an account at the institution and who owes delinquent taxes as identified by the department by name and social security number or other taxpayer identification number. C. The department or its agent may only disclose a person's financial record under this section in order to enforce the collection of a person's delinquent tax obligation. D. A department employee who knowingly or negligently discloses a person's financial records in violation of subsection C is subject to civil liability in an amount equal to the greater of either: 1. One thousand dollars for each act of unauthorized disclosure of a financial record with respect to which the department employee is found liable. 2. The sum of the actual damages sustained by the plaintiff as a result of the unauthorized disclosure and,  in the case of a wilful disclosure or a disclosure that is the result of gross negligence,  punitive damages,  including costs and attorney fees. E. The department may pay a reasonable fee to a financial institution for conducting a data match. The fee shall not exceed the actual costs incurred by the financial institution. F. For the purposes of this section,  " financial institution"  means state and federally chartered banks,  trust companies,  federal and state savings and loan associations,  federal and state credit unions,  consumer lenders,  international banking facilities and financial institution holding companies,  insurance companies,  benefit associations,  safe deposit companies,  money market mutual funds and similar institutions authorized to do business in this state and any party affiliated with these financial institutions.
AZ Rev Stat § 42-1251.01 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1251.01 - Appeals of suspension, revocation or refusal to renew liquor licenses; hearings; definition

42-1251.01.  Appeals of suspension,  revocation or refusal to renew liquor licenses;  hearings;  definition A. A suspension,  revocation or refusal to renew a liquor license by the director of the department of liquor licenses and control pursuant to section 4-210,  subsection A,  paragraph 5 are considered a contested case. B. The aggrieved party may appeal the suspension,  revocation or refusal to renew by the director pursuant to section 4-210,  subsection A,  paragraph 5 based on a contention that the business is either: 1. Not delinquent on any taxes,  penalties or interest owed to this state or a political subdivision of this state. 2. Delinquent on its taxes,  penalties and interest for less than one hundred twenty days. 3. Delinquent on its taxes,  penalties and interest in an amount that totals $250 or less. C. The aggrieved party shall file the appeal in writing with the department of revenue within fifteen days after service of the notice of the decision of the director. The decision of the director is suspended until the determination of any appeal by the office of administrative hearings. D. An administrative law judge shall conduct a hearing on the appeal pursuant to title 41,  chapter 6,  article 10 and may accept any relevant and material evidence and testimony and may exercise the actions prescribed by section 4-112,  subsection F or section 12-2212. At the hearing,  an attorney for or a corporate officer or employee of a corporation may represent the corporation.  E. A decision issued by the director is not final for purposes of appeal to the superior court until a decision has been issued by the office of administrative hearings.  F. The office of administrative hearings may affirm,  reverse or modify any decision issued by the director. G. For the purposes of this section,  " director"  means the director of the department of liquor licenses and control.
AZ Rev Stat § 42-1253 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1253 - Appeal to state board of tax appeals; definition

42-1253.  Appeal to state board of tax appeals;  definition A. Except for the provisions of section 42-1251,  subsection B and section 42-1254,  subsection C that provide for an option to bypass all or part of the administrative appeals process in certain tax disputes,  a person aggrieved by a final decision or order of the department under section 42-1251,  article 3 of this chapter or section 42-2065,  42-2068,  42-2069,  42-2074,  42-2201 or 42-2202 may appeal to the state board of tax appeals by filing a notice of appeal in writing within thirty days after the decision or order from which the appeal is taken has become final. B. The board shall take testimony and examine documentary evidence as necessary to determine the appeal,  all pursuant to administrative rules to govern such appeals. C. On determining the appeal the board shall issue a decision consistent with its determination. The board's decision is final on the expiration of thirty days from the date when notice of its action is received by the taxpayer,  unless either the department or the taxpayer brings an action in tax court as provided in section 42-1254. D. If the amount in any single dispute before the board is less than twenty-five thousand dollars,  a taxpayer may be represented in that dispute before the board by: 1. A certified public accountant. 2. A person who is enrolled to practice before the United States internal revenue service and is recognized as an enrolled agent. 3. Any other person who is authorized by the taxpayer under a properly executed power of attorney and who was previously or is currently retained by the taxpayer for purposes other than representation in a hearing before the board. E. If a practitioner who represents a taxpayer before the board pursuant to subsection D of this section fails to comply with an order or rule of the board,  the board may impose sanctions including one or both of the following: 1. Order that the stipulation of the facts proposed by the department of revenue be accepted. 2. Suspend the practitioner from further practice before the board either for a specific period of time or until the board removes the suspension. F. For the purposes of this section,  " practitioner"  means a person,  other than a party,  who files documents with or appears before the board in connection with a matter before the board.
AZ Rev Stat § 42-1255 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1255 - Burden of proof

42-1255.  Burden of proof The department has the burden of proof by a preponderance of the evidence in any administrative or judicial proceeding regarding any factual issue that is relevant to ascertaining the tax liability of a taxpayer. This section does not abrogate any provision of this title or title 43 that requires a taxpayer to substantiate an item of income or expense. This section applies to a factual issue if a preponderance of the evidence demonstrates that: 1. The taxpayer asserts a reasonable dispute regarding the issue. 2. The taxpayer has fully cooperated with the department regarding the issue including providing,  within a reasonable period of time,  access to and inspection of all witnesses,  information and documents within the taxpayer's control,  as reasonably requested by the department. 3. The taxpayer has kept and maintained records as required by this title,  by title 43 or by the department.
AZ Rev Stat § 42-2001 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2001 - Definitions

42-2001.  Definitions In this article,  unless the context otherwise requires: 1. " Confidential information" : (a) Includes the following information whether it concerns individual taxpayers or is aggregate information for specifically identified taxpayers: (i) Returns and reports filed with the department for income tax,  withholding tax,  transaction privilege tax,  luxury tax,  use tax,  property tax,  excise tax on marijuana and severance tax. (ii) Applications to receive a license or registration for transaction privilege tax,  luxury tax,  use tax,  excise tax on marijuana and withholding tax. (iii) Information discovered concerning taxes and receipts by the department,  whether or not by compulsory process. (iv) Return information obtained from the United States internal revenue service and United States bureau of alcohol,  tobacco and firearms. (v) Information supplied at the special request of the department by a taxpayer that the taxpayer requests to be held in confidence. (vi) Guidelines,  standards or procedures that are established by the department for,  or other information relating to,  selecting returns or taxpayers for examination or settling or compromising any tax liability. (vii) A taxpayer's identity,  the nature,  source or amount of the taxpayer's income,  payments,  receipts,  deductions,  exemptions,  credits,  assets,  liabilities,  net worth,  tax liability,  tax withheld,  deficiencies,  overassessments or tax payments,  whether the taxpayer's return was,  is being or will be examined or subject to investigation,  collection or processing or any other data received by,  recorded by,  prepared by,  furnished to or collected by the department with respect to a return or with respect to the termination,  or possible existence,  of liability of any person for any tax,  penalty or interest imposed pursuant to this title or title 43. (viii) Information supplied by an employee to an employer regarding the employee's election to have the employee's withholding tax reduced for the purposes of contributions to qualifying charitable organizations,  qualified school tuition organizations or public schools pursuant to section 43-401,  subsection G. (b) Does not include information that is otherwise a public record. 2. " Report"  includes a notice of insurance payments,  a request for a release of a bank account and an inventory of a safe deposit box. 3. " Return"  includes any form prescribed by the department and any supporting schedules,  attachments and lists. 4. " Tax administration"  includes assessment,  collection,  investigation,  litigation,  statistical gathering functions,  enforcement,  policy making functions or management of those functions of the tax revenue laws of this state. 5. " Tax official"  means a nonelected employee or the nonelected employee's designee or agent who is responsible for tax administration. 6. " Taxpayer" ,  with respect to a joint return,  means either party.