reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-1113 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1113 - Closing agreements

42-1113.  Closing agreements The department or any person authorized in writing by the department may enter into a written agreement with a taxpayer relating to the liability of the taxpayer,  or relating to the liability of the person or estate for whom he acts,  in respect of any tax administered pursuant to this article for any taxable period. If an agreement is approved by the department within the time stated in the agreement,  or later agreed to,  it is final and conclusive,  except on a showing of fraud,  malfeasance or misrepresentation of a material fact. The case shall not be reopened as to the matters agreed on or the agreement modified by any officer,  employee or agent of this state. In any suit,  action or proceeding,  the agreement,  or any determination,  assessment,  collection,  payment,  abatement,  refund or credit made pursuant to the agreement,  shall not be annulled,  modified,  set aside or disregarded.
AZ Rev Stat § 42-1114 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1114 - Suit to recover taxes

42-1114.  Suit to recover taxes A. The department may bring an action in the name of this state to recover the amount of any taxes,  penalties,  interest or other amounts owed by the taxpayer to the department that are due and unpaid. The department of law shall prosecute the action. In the action a writ of attachment may be issued and no bond or affidavit previous to issuing the attachment is required. In the action a certificate by the department of revenue showing the delinquency is prima facie evidence of the levy of the tax,  of the delinquency and of the compliance by the department of revenue with all the provisions of law relating to the computation and levy of the tax. B. The department of revenue may bring an appropriate action in any court of competent jurisdiction in the United States or any foreign country in the name of this state to recover the amount of any taxes,  interest and penalties or any other amounts owed by the taxpayer to the department that are due. The department of law shall prosecute the action. C. The action shall not commence more than ten years after the amount of taxes determined to be due becomes final unless the taxpayer and the department extend the ten year limitation or enforced collection has been stayed by operation of federal or state law. If enforced collection has been stayed,  the period of limitations shall be extended by the period of time that the department was stayed from engaging in enforced collections.
AZ Rev Stat § 42-1115 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1115 - Payment under protest

42-1115.  Payment under protest The department shall account for amounts paid under protest until any of the following occurs: 1. A final judgment is rendered and the time for appeal expires. 2. The action begun by the taxpayer is dismissed. 3. Thirty days have elapsed after the order of the department became final and during which time the taxpayer did not begin an action. 4. The department and the taxpayer agree in writing that the amount should no longer be considered to have been paid under protest. 5. The taxpayer has taken no action with respect to the protested amount for a period of sixty days.
AZ Rev Stat § 42-1116 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1116 - Disposition of tax revenues

42-1116.  Disposition of tax revenues A. The department of revenue shall promptly deposit,  pursuant to sections 35-146 and 35-147,  all monies it collects from the taxes administered pursuant to this article except the telecommunication services excise tax,  separately accounting for each type of tax and each tax classification within each type of tax. At the same time the department of revenue shall also furnish copies of the transmittal schedules to the director of the department of administration. B. Except as provided by subsection C of this section,  the department shall deposit all monies and remittances received under this section to the credit of the following specific funds and accounts: 1. Amounts sufficient to meet the requirements for tax refunds to the tax refund account established by section 42-1117. 2. Amounts sufficient to meet the requirements of urban revenue sharing to the urban revenue sharing fund established by section 43-206. 3. Amounts collected pursuant to chapter 5,  articles 1 and 5 of this title to the transaction privilege and severance tax clearing account established by section 42-5029. 4. Amounts sufficient to meet the requirements of section 42-3104 to the corrections fund. 5. Amounts sufficient to meet the requirements of section 49-282,  subsection B relating to the water quality assurance revolving fund. 6. All remaining monies to the state general fund. C. From the monies and remittances received under this section,  each month beginning July 2001 the state treasurer shall transmit to the tourism and sports authority,  established by title 5,  chapter 8,  for deposit in its facility revenue clearing account established by section 5-834 one-twelfth of the amount reported by the department pursuant to section 43-209.
AZ Rev Stat § 42-1116.01 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1116.01 - Department of revenue administrative fund

42-1116.01.  Department of revenue administrative fund A. The department of revenue administrative fund is established consisting of monies from unclaimed property deposited in the fund pursuant to section 44-313. B. The director shall administer the fund.  C. Subject to legislative appropriation,  the director shall use monies in the fund solely for the administrative costs of the department.
AZ Rev Stat § 42-1116.02 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1116.02 - Department of revenue tax fraud interdiction fund; uses

42-1116.02.  Department of revenue tax fraud interdiction fund;  uses A. The department of revenue tax fraud interdiction fund is established consisting of fines collected pursuant to section 42-1127,  subsection B,  paragraphs 5 and 6. B. The director shall administer the fund. Subject to legislative appropriation,  the director shall: 1. Use fifty percent of the monies in the fund to detect violations and enhance tax fraud analytics used to detect violations pursuant to section 42-1127,  subsection B. 2. Transfer fifty percent of the monies in the fund to the attorney general for prosecuting violations pursuant to section 42-1127,  subsection B.
AZ Rev Stat § 42-1117 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1117 - Tax refund account

42-1117.  Tax refund account A. A tax refund account is established in the state general fund. The director of the department of administration shall draw all amounts necessary to make refunds under this article from the tax refund account. B. At any time during the fiscal year if it appears that the amount in the tax refund account exceeds the amount required for refunds,  the director shall transfer the excess amount from the account to the state general fund. If the transfer reduces the amount in the tax refund account below the amount required for refunds,  the director of the department of administration shall adjust the amount transferred for redeposit in the tax refund account to pay such refunds. Any amount remaining in the tax refund account on June 30 of each year exceeding five hundred thousand dollars shall be transferred from the account to the state general fund.
AZ Rev Stat § 42-1119 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1119 - Denial of refund

42-1119.  Denial of refund A. If the department disallows any claim for refund,  it shall notify the taxpayer accordingly. The department's action on the claim is final unless the taxpayer appeals to the department in writing within the time and in the manner prescribed by section 42-1251. If the department disallows interest on any claim for refund,  it shall notify the taxpayer accordingly and thereafter the claim shall be treated as a claim for refund. B. If the department fails to mail or electronically send notice of action on any claim for refund of tax or interest within six months after the claim is filed,  the taxpayer,  before the department's mailing or electronic notice of action on the refund claim,  may consider the claim disallowed. The taxpayer may appeal to the department for a hearing pursuant to section 42-1251.
AZ Rev Stat § 42-1120 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1120 - Overpayment and underpayment; spouses; trusts and estates

42-1120.  Overpayment and underpayment;  spouses;  trusts and estates A. If an overpayment is made by a taxpayer for any taxable period and a deficiency is owing from the spouse of the taxpayer for the same period and both the taxpayer and the spouse notify the department in writing before the expiration of the time within which credit for the overpayment may be allowed that the overpayment may be credited against the deficiency,  interest shall not be assessed on such portion of the deficiency as is extinguished by the credit or added to such portion of the overpayment as is applied against the deficiency for the period of time after the date the overpayment was made. B. If the correction of an erroneous inclusion or deduction of an item or items in the computation of income of a trust,  estate or individual for any year results in an overpayment of income tax for such year by the trust,  estate or individual and also results in a deficiency for the same year for a grantor of such trust or beneficiary of such estate or trust or spouse or child of such individual or spouse of such child,  the overpayment,  if the period within which credit for the overpayment may be allowed has not expired,  shall be credited on the deficiency if the period within which the deficiency may be proposed has not expired,  and the balance,  if any,  shall be credited or refunded. Interest shall not be assessed on such portion of the deficiency as is extinguished by the credit for the period of time after the date the overpayment was made. C. If the correction of an erroneous inclusion or deduction of an item or items in the computation of income of a grantor of a trust,  beneficiary of an estate or trust,  a child or spouse of a child,  or a spouse for any year results in an overpayment of income taxes for such year by the grantor,  beneficiary,  child or spouse,  and also results in a deficiency for the same year for the trust,  estate or individual,  the overpayment,  if the period within which credit for the overpayment may be allowed has not expired,  shall be credited on the deficiency,  if the period within which the deficiency may be proposed has not expired,  and the balance,  if any,  shall be credited or refunded. Interest shall not be assessed on the portion of the deficiency as is extinguished by the credit or added to such portion of the overpayment as is applied against the deficiency for the period of time after the date the overpayment was made. D. This section is not intended,  nor shall it be construed,  as a limitation on the department's duty to offset or recoup barred assessments against overpayments.
AZ Rev Stat § 42-1121 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1121 - Overpayment and underpayment in different tax years

42-1121.  Overpayment and underpayment in different tax years A. If an overpayment is made by a taxpayer for any taxable period and a deficiency is owing from the same taxpayer for any other taxable period,  the overpayment,  if the period within which credit for the overpayment may be allowed has not expired,  shall be credited on the deficiency if the period within which assessment of the deficiency may be proposed has not expired,  and the balance,  if any,  shall be credited or refunded to the taxpayer. Interest shall not be assessed on the portion of the deficiency that is extinguished by the credit or added to such portion of the overpayment as is applied against the deficiency for the period of time after the date the overpayment was made. For the purposes of this section,  the returns of a decedent and his estate shall be considered returns of the same taxpayer and the returns of the decedent and his estate filed for the year of death shall be considered returns for different taxable years. B. If the correction of an erroneous inclusion or deduction of an item in the computation of income of any year results in an overpayment of income taxes for one year and a deficiency for another year,  the overpayment,  if the period within which credit for the overpayment may be allowed has not expired,  shall be credited on the deficiency,  if the period within which the deficiency may be proposed has not expired,  and the balance,  if any,  shall be credited or refunded and in any case described by this section no interest may be assessed on the portion of the deficiency that is extinguished by the credit or added to such portion of the overpayment as is applied against the deficiency for the period of time after the date the overpayment was made. C. This section is not intended,  nor shall it be construed,  as a limitation on the department's duty to offset or recoup barred assessments against overpayments.
AZ Rev Stat § 42-1126 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1126 - Fee for bad checks; definition

42-1126.  Fee for bad checks;  definition A. The department may charge and collect a fee of $50 from a taxpayer that offers a check,  draft,  negotiable order of withdrawal or similar instrument,  or an electronic funds transfer,  automated clearing house debit or automated clearing house credit drawn on a bank or other depository institution in full or partial payment of a tax if the instrument,  transfer,  debit or credit is not paid or is dishonored by the institution.  B. For the purposes of this section,  " tax"  includes any tax,  penalty,  interest or fee administered pursuant to this article.
AZ Rev Stat § 42-1128 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1128 - Recovery of collection costs

42-1128.  Recovery of collection costs A. A taxpayer who fails to pay any delinquent taxes,  penalties or interest for a tax administered under this article is liable for all costs and expenses incurred by the department to collect the delinquent taxes,  penalties and interest. The department may collect these expenses and costs at the time of collecting the delinquent taxes,  penalties and interest. B. For the purposes of this section,  expenses include contingent fees paid pursuant to section 42-1004,  subsection B,  paragraph 3.
AZ Rev Stat § 42-1129 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1129 - Payment of tax by electronic funds transfer

42-1129.  Payment of tax by electronic funds transfer A. The department may require by rule,  consistent with the state treasurer's cash management policies,  that any tax administered pursuant to this article,  except for individual income tax or as required under section 42-3053,  be paid on or before the payment date prescribed by law in monies that are immediately available to this state on the date of the transfer as provided by subsection B of this section by any taxpayer that owes: 1. $20, 000 or more for any taxable year beginning before January 1,  2019. 2. $10, 000 or more for any taxable year beginning from and after December 31,  2018 through December 31,  2019. 3. $5, 000 or more for any taxable year beginning from and after December 31,  2019 through December 31,  2020. 4. $500 or more for any taxable year beginning from and after December 31,  2020. B. A payment in immediately available monies shall be made by electronic funds transfer,  with the state treasurer's approval,  that ensures the availability of the monies to this state on the date of payment. C. A taxpayer may apply to the director,  on a form prescribed by the department,  for an annual waiver from the electronic payment requirement prescribed by subsection B of this section. The application must be received by the department on or before December 31. The director may grant the waiver,  which may be renewed,  if any of the following applies: 1. The taxpayer has no computer. 2. The taxpayer has no internet access. 3. Any other circumstance considered to be worthy by the director exists,  including the taxpayer having a sustained record of timely payments and no delinquent tax account with the department. D. The taxpayer shall furnish evidence as prescribed by the department that an electronic payment was remitted on or before the due date. E. A taxpayer who is required to pay by electronic funds transfer but who fails to do so may be subject to the civil penalties prescribed by section 42-1125,  subsection O. F. A failure to make a timely payment in immediately available monies as prescribed pursuant to this section is subject to the civil penalties prescribed by section 42-1125,  subsection D.
AZ Rev Stat § 42-1131 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1131 - Electronic signatures; definition

42-1131.  Electronic signatures;  definition A. The department shall accept or require an electronic signature to serve as a functional equivalent of a written signature on a document that is submitted to the department. The electronic signature has the same force and effect as a written signature.  B. An electronic signature must meet all of the following requirements: 1. Be executed or adopted by a person with the intent to sign the document so as to indicate the person's approval of the information contained in the document. 2. Be attached to or logically associated with the information contained in the document being signed. 3. Be capable of reliable identification and authentication of the person as the signer. Identification and authentication may be accomplished through additional security procedures or processes if reliably correlated to the electronic signature.  4. Be linked to the document in a manner that would invalidate the electronic signature if the document is changed. 5. Be linked to the document so as to preserve its integrity as an accurate and complete record for the full retention period of the document. 6. Be compatible with standards and technology for electronic signatures that are generally used in commerce and industry and by state governments. C. For documents that are signed electronically,  the department shall prescribe the following: 1. The type of electronic signature required. 2. The manner and format in which the electronic signature must be affixed to the electronic record. D. Notwithstanding any other provision of this section,  the department's use and acceptance of electronic signatures are subject to the standards and requirements of title 44,  chapter 26,  article 3.  E. For the purposes of this section,  " electronic signature"  has the same meaning prescribed in section 44-7002.
AZ Rev Stat § 42-1151 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1151 - Lien

42-1151.  Lien A. If any tax,  interest,  penalty or other amount owed by the taxpayer to the department that the department is required to collect is not paid by a taxpayer when due,  such unpaid amounts constitute a lien upon all property and rights to property,  whether real or personal,  belonging to the taxpayer or acquired by the taxpayer from the date the amounts are assessed or the date the return prescribing the liability is filed until the liability for the assessed amounts is satisfied. B. The lien prescribed in this section is not valid against the following until the notice of the lien is filed as prescribed in section 42-1152: 1. A mechanic's lienholder who holds a lien pursuant to title 33,  chapter 7,  article 6. The lien exists on the later of the date the lien becomes valid against subsequent purchasers without actual notice or the date the lienholder begins to furnish the services,  labor or materials. 2. A purchaser who,  for adequate and full consideration in money or money's worth,  acquires an interest in property,  other than a lien or security interest,  which is valid against subsequent purchasers without actual notice. Any of the following which is not a lien or security interest is an interest in property: (a) A lease of property. (b) A written executory contract to purchase or lease property. (c) An option to purchase or lease property or any interest in property. (d) An option to review or extend a lease of property. 3. A holder of a security interest in property acquired by contract to secure payment or performance of an obligation or to indemnify against loss or liability. A security interest exists: (a) If the property exists and the interest has become protected against a subsequent judgment lien arising out of an unsecured obligation. (b) To the extent that the holder has parted with money or money's worth. 4. A judgment lien creditor.  C. Although a notice of lien has been filed as prescribed by section 42-1152,  the lien is not valid against: 1. Personal property purchased in casual sale as provided in section 6323 of the internal revenue code. 2. Residential property subject to a mechanic's lien for certain repairs and improvements as provided in section 6323 of the internal revenue code.
AZ Rev Stat § 42-1152 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1152 - Filing of lien; notice; recording

42-1152.  Filing of lien;  notice;  recording A. The notice prescribed in section 42-1151,  subsection B may be filed by the department against the taxpayer's real property located in any county by recording a notice of lien in the form prescribed by subsection C of this section in the office of the county recorder. B. The notice prescribed in section 42-1151,  subsection B may be filed by the department against the taxpayer's personal property or rights to personal property located within this state by recording a notice of lien in the form prescribed by subsection C of this section in the office of the secretary of state. C. A notice of lien recorded under this section shall specify the nature of the tax,  the amount of tax,  interest and penalty and other amounts owed by the taxpayer to the department that are due,  the taxable periods for which such amounts are due and the name and last known address of the taxpayer liable for such amounts.