reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-2068 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2068 - Suspension of running of period of limitations during taxpayer disability

42-2068.  Suspension of running of period of limitations during taxpayer disability A. Notwithstanding section 42-1106,  the running of the statute of limitations for refunds is suspended if an individual,  as defined in section 43-104,  is financially disabled and eligible for equitable tolling of the statute of limitations for refunds under section 6511(h) of the internal revenue code. The department shall suspend the statute of limitations during any period of a qualifying individual's life that the individual is financially disabled. B. A determination under this section may be appealed pursuant to section 42-1251 or 42-1253.
AZ Rev Stat § 42-2069 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2069 - Taxpayer communications with practitioners; confidentiality; definitions

42-2069.  Taxpayer communications with practitioners;  confidentiality;  definitions A. With respect to tax advice,  the same common law protections of confidentiality that apply to a communication between a taxpayer and an attorney also apply to a communication between a taxpayer and a federally authorized tax practitioner to the extent that the communication would be considered to be a privileged communication if it were between a taxpayer and an attorney. B. Subsection A of this section may only be asserted in: 1. A noncriminal tax matter before the department. 2. A proceeding before the state board of tax appeals. 3. A noncriminal tax proceeding in court. C. The department may deny an individual coverage under this privilege if it determines that a practitioner has engaged in activities or practices involving matters before the department that,  if they involved matters before the United States internal revenue service,  would result in the practitioner losing the authorization to practice before the internal revenue service. A practitioner aggrieved by a determination to deny the privilege may appeal that determination pursuant to section 42-1253 or 42-1254. D. For the purposes of this section: 1. " Federally authorized tax practitioner"  means an individual who is authorized under federal law to practice before the United States internal revenue service if the practice is subject to federal regulation under 31 United States Code section 330. Federally authorized tax practitioner includes any person who is engaged in practice with one or more federally authorized tax practitioners and who is subject to the same standards of practice and ethics requirements as a federally authorized tax practitioner. 2. " Tax advice"  means advice given by an individual with respect to a matter that is within the scope of the individual's authority to practice as a federally authorized tax practitioner.
AZ Rev Stat § 42-2070 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2070 - Prohibited audit techniques

42-2070.  Prohibited audit techniques The department shall not use financial status or economic reality examination techniques to determine the existence of unreported income of any taxpayer,  except in the following circumstances: 1. The director may authorize the use of financial status or economic reality examination techniques in criminal investigations. 2. The director may accept amended returns due after any federal adjustment required pursuant to section 43-327 in which the change or correction was determined by the commissioner of internal revenue or other officer of the United States or other competent authority using financial status or economic reality techniques. 3. The director may authorize a deficiency assessment pursuant to section 42-1108 if the taxpayer fails to report a change or correction pursuant to section 43-327 in which the commissioner of internal revenue or other officer of the United States or other competent authority used financial status or economic reality techniques and the department receives the change or correction through its exchange agreement with the internal revenue service.
AZ Rev Stat § 42-2071 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2071 - Reimbursement of bank costs caused by erroneous tax levies

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 charges,  not to exceed five hundred dollars per incident. B. A taxpayer who claims reimbursement under this section shall file a claim with the department of revenue. The department of revenue shall transmit the claim to the department of administration where it shall be evaluated and paid,  if verified,  pursuant to title 41,  chapter 3.1. C. By filing a claim under this section,  a taxpayer authorizes the department of revenue to provide the department of administration with any relevant information regarding the circumstances and events that are relevant to the claim. The department of administration is subject to the requirements of article 1 of this chapter.
AZ Rev Stat § 42-2072 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2072 - Stay of enforcement actions pending offer in compromise

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 under consideration by the department and the attorney general,  the department shall not levy on the taxpayer or any holder of the taxpayer's assets unless the department finds that collection otherwise possibly would be jeopardized by a delay. A taxpayer who is aggrieved by a decision to levy while an offer in compromise is pending may appeal that decision to the problem resolution officer,  and the decision of the problem resolution officer is final as to both the department and the taxpayer.
AZ Rev Stat § 42-2073 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2073 - Report of employee misconduct; definition

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 instances involving the misconduct of employees of the department during the preceding calendar year. 2. The disposition during the preceding calendar year of any instances of misconduct,  without regard to the year of misconduct. 3. The primary activity the employee was engaged in when the misconduct occurred. 4. The nature of the misconduct,  5. The number of incidents received by category and the disposition of those incidents,  including the number of employees reprimanded,  terminated or prosecuted. B. Incidents that are subject to reporting include only written complaints and complaints received by telephone through management channels. C. In collecting data for the report,  the director or the director's designee shall maintain records of taxpayer complaints of misconduct verified as valid by department employees on an individual basis. The individual employee records shall be used to prepare the report but shall not be listed in the report. The department shall use the individual records in evaluating the performance of the individual employee. D. The director shall create and adopt a uniform procedure by which the department shall evaluate complaints of employee misconduct for the purposes of verifying the complaint as valid. E. For purposes of this section " verified as valid"  means any report of employee misconduct that has been reviewed pursuant to subsection D and determined by the department to be in violation of any one of the following: 1. The laws of the United States or this state. 2. Policies adopted by the state of Arizona. 3. Policies adopted by the department.
AZ Rev Stat § 42-2074 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2074 - Equitable relief from joint and several liability

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 is not available to the individual under section 42-2201 or 42-2202. B. The director's decision is considered to be the department's final decision or order and is subject to appeal to the state board of tax appeals under section 42-1253.
AZ Rev Stat § 42-2075 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2075 - Audit duration; applicability; initial audit contact

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 delayed as the result of the taxpayer's bankruptcy proceeding. 3. An audit in which the department has issued a letter to the taxpayer or the taxpayer's representative citing the potential imposition of the penalty described in section 42-1125,  subsection C for the taxpayer's failure or refusal to provide information pursuant to the department's written request. 4. An audit involving proceedings concerning the enforcement or validity of a subpoena or subpoena duces tecum issued pursuant to section 42-1006,  subsection C. 5. An audit involving a proceeding under section 42-2056. 6. An audit in which a taxpayer has filed a petition pursuant to section 43-1148,  but only in relation to the effect of the petition request. 7. An audit in which the taxpayer provides a written request to extend the audit beyond the two-year period. A request for extension under this paragraph is not a substitute for a waiver of the statute of limitations pursuant to section 42-1104,  subsection B,  paragraph 9. However,  a waiver of the statute of limitations is considered to be a written request to extend the audit beyond the two-year period under this paragraph. B. This section applies to audits conducted by the department and to audits conducted by the department and cities and towns pursuant to section 42-6002. C. For the purposes of subsection A of this section,  an initial audit contact occurs: 1. For a field audit,  on the date of the first meeting between the taxpayer or the taxpayer's representative and a member of the department's audit staff. 2. For a desk or office audit or a review conducted pursuant to section 42-1109,  on the date of the first letter to the taxpayer regarding the audit or review. A letter is not considered to be regarding the audit or review if the letter is only requesting one or more of the following: (a) The required filing of a tax return. (b) A copy of the taxpayer's federal return. (c) Required documents that the taxpayer failed to include with the return. (d) Documentation to resolve an inconsistency within the return or a discrepancy between the return and other information that is received from a third party or that is otherwise already in the department's possession,  if the adjustment of the return due to the inconsistency or discrepancy would be considered a nonaudit adjustment under section 42-1108,  subsection G or H. (e) Information that was left out of the taxpayer's return because a submitted form was incomplete. (f) Replacements for documents that are not legible.
AZ Rev Stat § 42-2076 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2076 - Audit results; documentation

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 the adjustments.
AZ Rev Stat § 42-2077 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2077 - Distribution of tax decisions; definitions

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 as follows: 1. Each redacted tax decision issued during the preceding calendar quarter shall be provided by: (a) The department of revenue. (b) The office of administrative hearings. (c) The municipal tax hearing office or any other city or town tax hearing office. (d) The department of economic security. (e) The department of transportation. 2. Each tax decision issued during the preceding calendar quarter shall be provided by the state board of tax appeals. B. At the same time as the decisions are issued pursuant to subsection A,  each agency shall publish the decisions on its official web site. C. Any person may file an original action in tax court,  or in superior court in any county against an agency listed in subsection A,  paragraphs 1 and 2,  to enforce this section. D. The supreme court shall adopt rules to establish a procedure to distribute tax memorandum decisions to the general public and determine what memorandum decisions are appropriate for distribution. A memorandum decision is a written disposition of a matter by a court in this state that is not intended for publication as defined by rule 28(2)(4) of the Arizona rules of civil appellate procedure. E. For the purposes of this section: 1. " Redacted tax decision"  means a tax decision that has the name,  identification number and address of the taxpayer,  the amount of tax,  penalty and interest in dispute and other information that will allow identification of the taxpayer deleted from the text of the decision. 2. " Tax"  includes any tax arising under title 5,  chapters 1,  2,  3 and 4,  title 23,  chapters 4 and 6,  titles 20,  28,  43 and 48 and this title. 3. " Tax decision"  means a ruling,  decision,  opinion,  minute entry,  under advisement ruling,  memorandum decision or any other written resolution of a state,  county or municipal tax dispute or appeal that involves a substantive or significant technical or procedural issue and includes actions taken by: (a) The department of revenue hearing officer. (b) The office of administrative hearings. (c) The municipal tax hearing officer or any other city or town hearing officer. (d) The state board of tax appeals. (e) The department of economic security appeals board. (f) The department of transportation.
AZ Rev Stat § 42-2078 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2078 - New interpretation or application of law; affirmative defense; definition

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 title or title 43 or determines that any of those provisions applies to a new or additional category or type of taxpayer,  and the change in interpretation or application is not due to a change in the law: 1. The change in interpretation or application applies prospectively unless it is favorable to taxpayers. 2. The department shall not assess any tax,  penalty or interest retroactively based on the change in interpretation or application. 3. The change is an affirmative defense in any administrative or judicial action for retroactive assessment of tax,  interest and penalties to taxable periods before the new interpretation or application was adopted. C. Tax liabilities,  penalties and interest paid before a new interpretation or application of chapter 5 of this title by the department shall not be refunded unless the taxpayer requesting the refund provides evidence satisfactory to the department that the amounts will be refunded to the person who paid an added charge to cover the tax. D. For the purposes of this section,  " new interpretation or application"  includes policies and procedures adopted by administrative rule,  tax ruling,  tax procedure or instructions to a tax return.
AZ Rev Stat § 42-2079 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2079 - Suspension of liabilities by reason of disasters, terroristic or military actions or states of emergency; definitions

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 taxpayer in any of the following circumstances: 1. Section 7508A of the internal revenue code relating to disasters and terroristic and military actions applies. 2. The governor has declared a state of emergency pursuant to section 26-303,  subsection D. B. Notwithstanding section 42-1123,  interest shall not accrue on any unpaid tax during the time determined under subsection A of this section for any affected taxpayer. C. For the purposes of this section: 1. " Affected taxpayer"  means: (a) An individual whose principal residence is located in a covered area. (b) A business entity or sole proprietor whose principal place of business is located in a covered area. (c) An individual who is a relief worker affiliated with a recognized government or philanthropic organization and who is assisting in a covered area. (d) An individual,  business entity or sole proprietor whose records necessary to meet a tax filing or paying deadline are maintained in a covered area. (e) The spouse of an affected taxpayer,  solely with regard to a joint return of the husband and wife. (f) Any other person determined by the director to be affected pursuant to subsection A of this section. 2. " Covered area"  means a geographical area to which subsection A of this section applies.
AZ Rev Stat § 42-2151 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2151 - Providing business and employer identifiers, licenses, numbers and other forms

42-2151.  Providing business and employer identifiers,  licenses,  numbers and other forms A. The department of revenue and the department of economic security shall cooperatively prepare and provide a single form by which any person desiring to engage in business may obtain: 1. Employer identification numbers for income tax withholding and unemployment insurance purposes. 2. Transaction privilege tax licenses. 3. Any other identification numbers and licenses deemed practical. B. The department of revenue shall: 1. Make the form available at its office or by physical mail or e-mail. 2. Specify all fees necessary to obtain tax identification numbers and licenses. 3. Process all forms it receives by forwarding appropriate copies to the department of economic security. 4. Deposit,  pursuant to sections 35-146 and 35-147,  in the state general fund all monies it receives from the fees it obtains for tax identification numbers and licenses.
AZ Rev Stat § 42-2152 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2152 - List of agencies having authority over starting and conducting business

42-2152.  List of agencies having authority over starting and conducting business The department of revenue shall: 1. Obtain and keep on file a list of the agencies,  boards,  commissions and departments,  their addresses and telephone numbers and the subjects over which they have authority. 2. Provide a copy of this list to any person requesting a form under section 42-2151. 3. On request,  provide any person with copies of any of the forms commonly in use which it has on file.
AZ Rev Stat § 42-2153 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2153 - Questionnaire of proposed business

42-2153.  Questionnaire of proposed business The department of revenue shall: 1. Develop a questionnaire that a person desiring to engage in business may fill out and return to the department. The questionnaire shall elicit information about the nature,  size,  form and operations of the proposed business. 2. Forward copies of all questionnaires it receives to each agency,  board,  commission or department on the list prepared under section 42-2152,  with a notice that the agency,  board,  commission or department should contact the person responding if the proposed business appears to fall within its authority.
AZ Rev Stat § 42-2154 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2154 - Limitation on requirements of article

42-2154.  Limitation on requirements of article This article does not: 1. Require any person to utilize the forms or procedures provided for in this article. 2. Eliminate other registration and licensing efforts by the department of revenue and the department of economic security.