reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-2002 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2002 - Disclosure of confidential information prohibited

42-2002.  Disclosure of confidential information prohibited A. A person,  including a former employee or agent of the department or the office of administrative hearings or a person previously having an administrative duty for the department or the office of administrative hearings,  who has received confidential information while an employee or agent of the department or the office of administrative hearings,  while performing an administrative duty for the department or the office of administrative hearings,  shall not disclose that information except as provided in this article. B. A person who has received confidential information pursuant to an exception under section 42-2003,  subsection B or G shall not disclose that information except as provided in this article. C. Confidential information may not be disclosed relating to applications for cannabis or controlled substance tax licenses or payments under prior law. D. Confidential information shall not be disclosed if the department determines that disclosure would seriously impair any civil or criminal tax investigation or if the disclosure would be contrary to section 6103(d),  6103(p)(8) or 7213 of the internal revenue code.
AZ Rev Stat § 42-2004 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2004 - Violation; classification

42-2004.  Violation;  classification A disclosure of confidential information in violation of this article is a class 1 misdemeanor. A knowing disclosure of confidential information in violation of this article is a class 6 felony.
AZ Rev Stat § 42-2051 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2051 - Arizona taxpayer assistance office; taxpayer problem resolution officer; duties

42-2051.  Arizona taxpayer assistance office;  taxpayer problem resolution officer;  duties A. The Arizona taxpayer assistance office is established as an office in the department. The employees of the office shall be selected by the director. The manager of the taxpayer assistance office is the taxpayer problem resolution officer. The office reports directly to the director's office. The employees of the office may include employees of the department and may also include residents of this state with knowledge of taxation. B. The office shall assist taxpayers in: 1. Obtaining easily understandable tax information and information on audits,  corrections and appeals procedures of the department. 2. Answering questions regarding preparing and filing returns with the department. 3. Locating documents or payments filed with or submitted to the department by taxpayers. C. The office shall also: 1. Receive and evaluate complaints of improper,  abusive or inefficient service by employees of the department and recommend to the director appropriate action to correct such service. 2. Identify policies and practices of the department that might be barriers to the equitable treatment of taxpayers and recommend alternatives to the director. 3. Provide expeditious service to taxpayers whose problems are not resolved through normal channels. 4. Negotiate with department personnel to resolve the most complex and sensitive taxpayer problems. 5. Take action to stop or prohibit the department from taking an action against a taxpayer. 6. Participate and represent taxpayers' interests and concerns in planning meetings,  reviewing instructions and formulating department policies and procedures. 7. Compile data each year on the number and type of taxpayer complaints and evaluate the actions taken to resolve complaints. 8. Survey taxpayers each year to obtain their evaluation of the quality of service provided by the department. 9. Monitor the number and type of seizures of property under chapter 1,  article 5 of this title. 10. Notify and recommend appropriate action to the director if the office determines that a seizure has occurred or will occur which has subjected or will subject the taxpayer to a seizure of property without affording a reasonable opportunity for discussion of alternative methods of payment of the obligation. 11. Perform other functions which relate to taxpayer assistance as prescribed by the director. D. Actions taken by the office may be reviewed only by the director upon request of the department or a taxpayer. The director may modify action taken by the office.
AZ Rev Stat § 42-2052 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2052 - Erroneous advice or misleading statements by the department; abatement of penalties and interest; definitions

42-2052.  Erroneous advice or misleading statements by the department;  abatement of penalties and interest;  definitions A. Notwithstanding sections 42-1123 and 42-1125,  no interest or penalty may be assessed on an amount assessed as a deficiency if either: 1. The deficiency assessed is directly attributable to erroneous written advice furnished to the taxpayer by an employee of the department acting in an official capacity in response to a specific request from the taxpayer and not from the taxpayer's failure to provide adequate or accurate information. 2. All of the following are true: (a) A tax return form or tax ruling prepared by the department contains a statement that,  if followed by a taxpayer,  would cause the taxpayer to misapply this title or title 43. (b) The taxpayer reasonably relies on the statement. (c) The taxpayer's underpayment directly results from this reliance. B. Each employee of the department,  at the time any oral advice is given to any person,  shall inform the person that the department is not bound by such oral advice. C. For purposes of this section: 1. " Tax return form"  includes the instructions that the department prepares for use with the tax return form whether the form or instructions are provided on paper or by electronic means. 2. " Tax ruling"  means a statement issued by the director and denominated as a tax ruling or a tax procedure.
AZ Rev Stat § 42-2053 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2053 - Procedures involving taxpayer interviews

42-2053.  Procedures involving taxpayer interviews A. On the request of a taxpayer,  and under circumstances prescribed by the department,  an employee of the department,  in connection with any interview with the taxpayer that relates to a deficiency in payment of any tax owed to the department,  shall: 1. Conduct the interview in the place of business of the taxpayer,  or at the department office closest to the taxpayer's residence. 2. Conduct the interview at a reasonable time which imposes no unusual hardship on the taxpayer. 3. Allow the taxpayer to record the interview. B. An employee of the department may record an interview with a taxpayer that relates to a deficiency in payment of any tax owed to the department. The employee shall inform the taxpayer of the recording before the interview begins. On written request by the taxpayer,  the department shall provide a transcript of the recording,  if the taxpayer reimburses the department for the cost of providing the transcript. C. Before beginning any interview relating to a deficiency in the payment of any tax owed to the department an employee of the department shall provide the taxpayer with information regarding the taxpayer's rights and the audit,  corrections and appeals procedures of the department relating to the taxpayer's deficiency.
AZ Rev Stat § 42-2054 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2054 - Disclosure of taxpayer information

42-2054.  Disclosure of taxpayer information On the written request of a taxpayer,  information relating to the taxpayer may be disclosed,  if the disclosure does not violate article 1 of this chapter.
AZ Rev Stat § 42-2055 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2055 - Taxpayer assistance orders

42-2055.  Taxpayer assistance orders A. The problem resolution officer,  with or without a formal written request from a taxpayer,  may issue a taxpayer assistance order that suspends or stays an action or proposed action by the department if,  in the problem resolution officer's determination,  a taxpayer is suffering or will suffer a significant hardship due to the manner in which the department administers the tax laws. B. A taxpayer assistance order may require the department to release the taxpayer's property that has been levied on,  cease any action or refrain from taking any action to enforce state tax laws against the taxpayer pending resolution of the issue or issues giving rise to the order. C. The director or the problem resolution officer may modify,  reverse or rescind a taxpayer assistance order. A taxpayer assistance order is binding on the department until it is reversed or rescinded. D. The running of the applicable period of limitations for any action that is the subject of a taxpayer assistance order is suspended from the date the taxpayer applies for the order or the date the order is issued,  whichever is earlier,  until the order's expiration date,  modification date or rescission date,  if any. Interest that would otherwise accrue on an outstanding tax obligation is not affected by the issuance of a taxpayer assistance order. E. A taxpayer assistance order may not be used: 1. To contest the merits of a tax liability. 2. As a substitute for informal protest procedures or administrative or judicial proceedings to review a deficiency assessment,  collection action or denial of a refund claim.
AZ Rev Stat § 42-2057 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2057 - Agreement for installment payments of tax

42-2057.  Agreement for installment payments of tax A. The department may enter into an agreement with a taxpayer to allow the taxpayer to satisfy a liability for any tax by means of installment payments. The department may require a taxpayer who requests an installment payment agreement to complete a financial report in such form and manner as the department may prescribe. B. The department,  without notice,  may alter,  modify or terminate an installment payment agreement if the taxpayer: 1. Fails to pay an installment at the time the installment payment is due under the agreement. 2. Fails to pay any other tax liability at the time the liability is due. 3. Fails to file any tax report or return at the time the report or return is due. 4. Fails to furnish any information requested by the department within thirty days after the request. 5. Fails to notify the department of a material improvement in the taxpayer's financial condition above the income previously reported in the most recent income statement within thirty days after the material improvement. 6. Provides inaccurate,  false or incomplete information to the department. C. Notwithstanding any installment payment agreement,  the department may offset any tax refunds against the liabilities provided for in the installment payment agreement,  may file and fully enforce any tax liens and may engage in collection activities involving the sale of assets. D. The department,  without notice,  may terminate an installment payment agreement if the department believes that the collection of tax to which the payment agreement pertains is in jeopardy. E. If the department determines that the financial condition of a taxpayer has improved,  the department may alter,  modify or terminate the agreement by providing notice to the taxpayer at least thirty days before the effective date of the action. The notice shall include the reasons why the department believes the alteration,  modification or termination is appropriate. F. An installment payment agreement shall remain in effect for the term of the agreement except as otherwise provided in this section. G. A taxpayer who is aggrieved by a decision of the department to refuse to enter into an installment payment agreement or to alter,  modify or terminate an agreement entered into pursuant to this section may petition the office of taxpayer assistance to review that determination. The office of taxpayer assistance may stay such alteration,  modification or termination pending its review and may modify or nullify the determination. H. The department and the taxpayer may modify any installment payment agreement at any time by entering into a new or modified agreement. I. The department may adopt rules to implement this section.
AZ Rev Stat § 42-2058 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2058 - Basis for evaluating employee performance

42-2058.  Basis for evaluating employee performance A. The department shall establish procedures to monitor the performance of department employees that include,  if applicable,  using evaluations obtained from taxpayers. B. Fair and equitable treatment of taxpayers is a criterion for evaluating employee performance,  including being free of favoritism or bias,  reasonable and consistent with the laws of this state and the rules,  procedures and rulings of the department. C. The department shall not evaluate an employee on the basis of taxes assessed or collected by that employee.
AZ Rev Stat § 42-2059 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2059 - Additional audits or proposed assessments prohibited; exceptions

42-2059.  Additional audits or proposed assessments prohibited;  exceptions A. When the department completes an audit or the findings of a managed audit are accepted by the director or approved on appeal and a deficiency has been completely determined under section 42-1108 or chapter 1,  article 6 of this title,  the taxpayer's liability for the particular tax for the period subjected to the audit is fixed and determined,  and an additional audit may not be conducted except under the following circumstances: 1. A taxpayer files a claim for refund under section 42-1251,  subsection C or any other provision authorizing a claim for refund. Any departmental audit of the claim is limited to the issues presented on the claim for refund. 2. Changes or corrections are required to be reported to the department by section 43-327. The department may audit any such reports or any periods for which a report was required notwithstanding this section and may determine a tax deficiency or a refund. 3. If the taxpayer failed to disclose material information during the audit,  or falsified books or records or otherwise engaged in an action that prevented the department from conducting an accurate audit,  the applicability of this subsection may be part of a subsequent protest and may be contested by the taxpayer pursuant to chapter 1,  article 6 of this title. 4. If a managed audit is completed under the terms of a limited managed audit agreement,  the department may audit the issues not covered by the limited managed audit agreement within the statute of limitations prescribed by section 42-1104. B. If the department issues a notice of proposed assessment of taxes imposed by chapter 5,  article 1 or 4 of this title or title 43,  chapter 10,  the department may not increase the amount of the proposed assessment except in one or more of the following circumstances: 1. The taxpayer made a material misrepresentation of facts. 2. The taxpayer failed to disclose a material fact to the auditor. 3. The department requested information and the taxpayer fails to provide that information to the department. 4. After issuing the notice of proposed assessment but before the assessment becomes final the tax court,  court of appeals or supreme court issues a decision,  the application of which causes the tax initially proposed to increase. C. Subsection B of this section does not apply to changes or corrections that are required to be reported to the department by section 43-327.
AZ Rev Stat § 42-2060 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2060 - Refund if items of income transfer from one year to another

42-2060.  Refund if items of income transfer from one year to another A. Notwithstanding any statute of limitations provided in this title or title 43: 1. Any overpayment of taxes that is paid pursuant to title 43,  that is due a taxpayer for any year and that results from a transfer of items of income or deductions,  or both,  to or from another year for the same taxpayer,  or for the same year for a related taxpayer described in sections 42-1120,  42-1121 and 43-645,  shall be allowed as an offset in computing any deficiency in tax for any year resulting from the transfer of such income or deductions,  or both,  but no refund shall be allowed unless the overpayment is certified to the director of the department of administration or a claim for refund is filed within the time otherwise provided for in this title. 2. An overpayment due an S corporation,  as defined in section 1361 of the internal revenue code,  for any year that results from an improper inclusion of income is allowed as an offset in computing any deficiency in an overlapping year for the shareholders of the S corporation. B. The offsets provided by subsection A of this section shall not be allowed after the expiration of seven years from the due date of the return on which the overpayment is determined.
AZ Rev Stat § 42-2061 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2061 - Expedited review of jeopardy assessments

42-2061.  Expedited review of jeopardy assessments A. Within thirty days after the day on which the department furnishes the written notice described in section 42-1111,  subsection A,  the taxpayer may request the department to review the action taken as provided in section 42-1251. Within fifteen days after the request for review,  the department shall determine whether both the jeopardy determination and the amount assessed are reasonable. B. Within thirty days after the department notifies the taxpayer of the determination under subsection A of this section,  the taxpayer may bring a civil action in tax court for a determination under this subsection. Within twenty days after service of process is made on the state,  the tax court shall determine whether both the jeopardy determination and the amount assessed are reasonable. If the taxpayer requests an extension of the twenty day period and establishes reasonable grounds why an extension should be granted,  the court may grant an extension of not more than forty additional days. If the court determines that either the jeopardy determination or the amount assessed is unreasonable,  the court may order the department to abate the assessment,  to redetermine any part of the amount assessed or to take such other action as the court finds to be appropriate. A determination made by the tax court under this subsection is final except as provided in section 12-170,  subsection C.
AZ Rev Stat § 42-2062 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2062 - Abatement of penalties and fees; definition

42-2062.  Abatement of penalties and fees;  definition A. If a taxpayer has been assessed a penalty or fee pursuant to section 42-1107,  42-1125,  42-1126,  43-581 or 43-582,  the department,  on written application by the taxpayer,  shall abate the penalty or fee if it determines that the conduct,  or lack of conduct,  that caused the assessment to be imposed was due to reasonable cause and not due to wilful neglect. B. If,  before an assessment is issued,  a taxpayer applies in writing requesting waiver of a penalty or fee that may be assessed pursuant to section 42-1107,  42-1125,  42-1126,  43-581 or 43-582,  the department shall not assess that penalty or fee if it determines that the conduct,  or lack of conduct,  that would cause the assessment was due to reasonable cause and not due to wilful neglect. C. For the purpose of this section,  and only as applied to the taxes imposed by chapter 5,  articles 1 through 6 and chapter 6,  article 3 of this title,  " reasonable cause"  includes situations in which the taxpayer had a reasonable basis to believe that the tax did not apply to the business activity or the storage,  use or consumption of the taxpayer's tangible personal property in this state.
AZ Rev Stat § 42-2063 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2063 - Department responsibilities; decision deadlines; definition

42-2063.  Department responsibilities;  decision deadlines;  definition A. The department shall attempt to issue a decision from the hearing officer within ninety days after the date of a formal hearing or after the last post-hearing brief is due,  whichever is later. If the department expects the decision to be delayed,  the department shall notify the taxpayer or his designated representative of the proposed issue date. B. The department shall attempt to issue a decision by the director on any pending appeal to the director within ninety days after the last brief is due. If the department expects the decision to be delayed,  the department shall notify the taxpayer or his designated representative of the proposed issue date. C. The department shall provide a written document to each new transaction privilege tax licensee that provides information regarding the collection,  reporting and payment of taxes in the appropriate tax classification. D. For purposes of this section " designated representative"  means an individual who has been authorized in writing to represent another person before the department of revenue.
AZ Rev Stat § 42-2065 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2065 - Abatement of interest for errors or delays caused by the department

42-2065.  Abatement of interest for errors or delays caused by the department A. The director,  in the director's discretion,  may abate all or part of any assessment if additional interest has accrued on: 1. A deficiency due to any unreasonable error or delay by an officer or employee of the department acting in the employee's official capacity. 2. Any payment of tax to the extent that any error or delay in the payment is attributable to an officer or employee of the department being unreasonably erroneous or dilatory. B. The director may consider an error or delay only if no significant aspect of the error or delay can be attributed to the taxpayer and after the department has contacted the taxpayer in writing with respect to the deficiency or payment. C. The director's decision is considered to be the department's final decision or order and is subject to appeal to the state board pursuant to section 42-1253.
AZ Rev Stat § 42-2066 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2066 - Statute of limitations on tax debts

42-2066.  Statute of limitations on tax debts A taxpayer's obligations for any tax,  interest or penalty required to be collected by the department for any tax period are extinguished,  if not previously satisfied,  ten years after the amount of tax determined to be due becomes final unless one of the following circumstances applies: 1. The department has commenced a suit to collect the debt pursuant to section 42-1114. 2. The taxpayer has agreed in writing to extend this time period before the time period expires. 3. Enforced collection has been stayed by the operation of federal or state law during the period. The period of limitations prescribed by this section is extended by the period of time that the department was stayed from engaging in enforced collections.
AZ Rev Stat § 42-2067 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2067 - Limitation on the use of pseudonyms by department employees

42-2067.  Limitation on the use of pseudonyms by department employees A. Employees of the department shall not use pseudonyms when interacting with the public unless the director or the director's designee first determines on written request that the use of the pseudonym is appropriate. The employee's request must include adequate justification for the use of a pseudonym,  such as protection of personal safety. B. The director shall maintain a list of the persons who are authorized to use pseudonyms.