reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-2201 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2201 - Election for relief from joint and several liability; definition

42-2201.  Election for relief from joint and several liability;  definition A. Notwithstanding section 43-301,  subsection C and section 43-562,  after filing a joint income tax return pursuant to section 43-309,  a taxpayer may seek relief from joint and several liability under the following circumstances: 1. There is an understatement of tax attributable to erroneous items of one of the taxpayers filing the joint return. 2. The taxpayer making an election under this section establishes that in signing the return the taxpayer did not know,  and had no reason to know,  that there was an understatement. 3. Taking into account all of the facts and circumstances,  it is inequitable to hold that taxpayer liable for the deficiency attributable to the understatement. B. If a taxpayer qualifies for relief under subsection A of this section,  the relief extends to the amount of liability for tax,  interest and penalties that is attributable to the understatement. C. If a taxpayer would qualify for relief under subsection A of this section except that under subsection A,  paragraph 2 the taxpayer establishes that in signing the return the taxpayer did not know,  and had no reason to know,  the extent of the understatement,  the relief extends only to the extent the liability for tax,  interest and penalties is attributable to the portion of the understatement of which the taxpayer did not know and had no reason to know. D. The department shall make any determination under this section without regard to community property laws. E. An election made by an individual under this section after the department has collected tax attributable to the erroneous items is considered to be a claim for refund pursuant to section 42-1118. The individual making an election after making the payment shall make the election within six months after making the payment or within the time limits prescribed by section 42-1106,  whichever period expires later. F. A taxpayer may appeal a determination under this section pursuant to section 42-1251 or 42-1253. G. Except in the case of a jeopardy assessment under section 42-1111,  the department shall not levy or proceed in court to collect any tax for taxable years from which the taxpayer is claiming relief under this section until all determinations are final. The period of limitations under section 42-1104 is suspended for the same period for which collection activities are suspended. H. The department shall notify and allow the other joint filer to participate in any administrative proceeding under this section. I. For the purposes of this section,  " understatement"  has the same meaning prescribed by section 6662(d)(2)(A) of the internal revenue code.
AZ Rev Stat § 42-2203 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2203 - Protection from application of joint overpayment against spouse's delinquencies or debts; recovery of protected monies; appeal

42-2203.  Protection from application of joint overpayment against spouse's delinquencies or debts;  recovery of protected monies;  appeal A. Notwithstanding section 42-1122,  at the time of filing a joint income tax return pursuant to section 43-309,  a taxpayer may apply to the department for protection of the taxpayer's share of any overpayment or refund from setoff for the past due state taxes,  child support,  spousal maintenance or other obligations of the taxpayer's spouse that are ordered by a court or owed to an agency of this state. B. The department shall receive applications for protection under this section in a form and manner prescribed by the department. C. If the department grants relief under this section,  the amount of the claimant's protected share: 1. Is determined by a proration based on each spouse's estimated tax payments or taxes withheld from wages. For purposes of this proration,  estimated payments will be divided evenly between spouses unless it is clearly demonstrated by the taxpayers that a portion of the estimated payments were for income that is not community property. 2. May not exceed the portion of the entire refund or overpayment with respect to the joint return properly allocable to the claimant. The claimant has the burden of proving the portion properly allocable to the claimant. D. If monies protected under subsection A of this section have already been distributed to an agency or political subdivision,  the claimant shall file with the appropriate agency or political subdivision a request for recovery of the protected amount pursuant to section 42-1122. E. A taxpayer may appeal a determination under this section pursuant to section 42-1251 or 42-1253.
AZ Rev Stat § 42-2251 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2251 - Definitions

42-2251.  Definitions In this article,  unless the context otherwise requires: 1. " Computer software executable code"  includes: (a) Any object code,  machine code or other code that is readable by a computer when loaded into its memory and used directly by the computer to execute instructions. (b) Any related user manuals. 2. " Computer software source code"  includes: (a) The code written by a programmer using a programming language that is comprehensible to appropriately trained persons and is not capable of directly being used to give instructions to a computer. (b) Related programmers notes,  design documents,  memoranda and similar documentation. (c) Related customer communications. 3. " Owner" ,  with respect to any software,  includes the developer of the software. 4. " Related person"  has the same meaning prescribed by section 267 or 707(b) of the internal revenue code. 5. " Return"  has the same meaning prescribed by section 42-2001. 6. " Software"  includes computer software source code and computer software executable code. 7. " Tax-related computer software source code"  means the computer source code for any computer software program intended for accounting,  tax return preparation or compliance or tax planning.
AZ Rev Stat § 42-2252 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2252 - Protection from order to produce computer software source code; exceptions

42-2252.  Protection from order to produce computer software source code;  exceptions A. Except as provided in section 42-2253,  the department shall not issue any subpoena duces tecum under section 42-1006 or 42-1112 or commence any proceeding or action to enforce any subpoena duces tecum to produce any computer software source code. B. Subsection A of this section does not apply to: 1. An inquiry into any offense connected with administering or enforcing this title or title 43. 2. A tax-related computer software source code acquired or developed by the taxpayer or a related person primarily for the internal use by the taxpayer or related person rather than for commercial distribution. 3. Communications between the owner of the tax-related computer software source code and the taxpayer or related person. 4. Tax-related computer software source code that is required to be provided or made available pursuant to any other provision of this title or title 43.
AZ Rev Stat § 42-2253 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2253 - Authorized subpoenas

42-2253.  Authorized subpoenas A. Notwithstanding section 42-2252,  the department may issue a subpoena duces tecum for computer software if: 1. The department is unable to otherwise reasonably ascertain the correctness of any item on a return from either: (a) The taxpayer's books,  papers,  records or other data. (b) The computer software executable code and any modifications of the computer software executable code to which the source code relates and any associated data that,  when executed,  produces the output to ascertain the correctness of the item. 2. The department identifies with reasonable specificity the portion,  item or component of the source code needed to verify the correctness of the return item. 3. The department determines that the need for the portion,  item or component of the source code with respect to the return item outweighs the risk of unauthorized disclosure of trade secrets. B. The department is considered to have met the requirements of subsection A,  paragraphs 1 and 2 of this section if: 1. The department determines that it is not feasible to determine the correctness of a return item without access to the computer software executable code and associated data described in subsection A,  paragraph 1,  subdivision (b) of this section. 2. The department makes a formal request to the taxpayer for the code and data and to the owner of the computer software source code for the executable code. 3. The code and data are not provided to the department within one hundred eighty days after the request.
AZ Rev Stat § 42-2254 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2254 - Safeguards and protections

42-2254.  Safeguards and protections A. Any software or related materials that are provided to the department under this article are subject to the safeguards provided in this section. B. In any court proceeding to enforce a subpoena duces tecum for any portion of software,  the court may receive evidence and issue any order necessary to prevent the disclosure of trade secrets or other confidential information with respect to the software,  including requiring that any information be placed under seal to be opened only as directed by the court. C. Notwithstanding any other provision of this article,  in the case of software that comes into the possession or control of the department in the course of any examination with respect to any taxpayer,  the department shall: 1. Use and analyze the software and related materials only in connection with the examination of the taxpayer's return with which it was received,  in any subsequent administrative or judicial proceeding and in any inquiry into any offense connected with the administration or enforcement of this title or title 43. 2. Provide the taxpayer and the software owner with a written list of the names of all persons who will analyze or otherwise have access to the software. 3. Maintain the software in a secure area or place. 4. Obtain either the owner's written consent or a court order authorizing removal before removing the computer source code from the owner's place of business. 5. Refrain from decompiling or disassembling the software. 6. Copy the software only as necessary to perform the specific examination,  number all copies and provide written certification that no other copies have been or will be made. 7. Account for and return to the owner all copies of the software at the conclusion of the examination and related administrative or judicial proceedings. 8. Permanently delete from the department's hard drives or at other mass storage devices all copies of the software at the conclusion of the examination and related administrative or judicial proceedings. 9. Obtain from any person who analyzed or otherwise had access to the software a written certification under penalty of perjury that all copies and related materials have been returned and that no copies still exist. 10. Provide to both the taxpayer and the owner of any interest in the software a written agreement between the department and any individual who is not an employee of the department but who will analyze or otherwise have access to the software that the individual will not: (a) Disclose the software to anyone other than the department's authorized agents and employees. (b) Participate,  for two years,  in the development of software that is intended for a similar purpose. D. For the purposes of subsection C,  the owner shall make available any necessary equipment or materials for analysis of a computer software source code required to be conducted on the owner's premises. The owner of any interest in the software is considered a party to any agreement described in subsection C,  paragraph 10.
AZ Rev Stat § 42-2301 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2301 - Definitions

42-2301.  Definitions In this article,  unless the context otherwise requires: 1. " Limited managed audit agreement"  means a managed audit agreement that is limited in scope to certain periods,  activities,  lines of business,  geographic areas or transactions,  including tax on the receipts of certain sales,  the value of certain assets,  the value of certain items or services and other categories specified in the agreement. 2. " Managed audit"  means a review and analysis by a taxpayer or the taxpayer's authorized representative of the invoices,  checks,  accounting records or other documents and information to determine a taxpayer's liability under chapters 3,  5 or 6 of this title or title 43,  chapter 11. 3. " Managed audit agreement"  means a written agreement between the director and taxpayer that consists of an audit plan that requires the taxpayer to review selected revenue,  expense and fact records to determine the proper filing method and to calculate the taxpayer's liability under chapter 3,  5 or 6 of this title or title 43,  chapter 11. Managed audit agreement includes a limited managed audit agreement. 4. " Taxpayer's authorized representative"  means a representative who is selected by the taxpayer to conduct the managed audit and who is approved by the director.
AZ Rev Stat § 42-2302 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2302 - Managed audit agreements

42-2302.  Managed audit agreements A. On application by a taxpayer,  the director,  in the director's sole discretion,  may agree to a managed audit with the taxpayer. The managed audit agreement shall: 1. Be signed by the taxpayer and the director. 2. Contain a declaration by the taxpayer that all statements of fact in the taxpayer's application and agreement are true and correct for every material matter. 3. Specify the types of taxes,  the reporting periods,  any limitations on the scope of the managed audit,  the name of the taxpayer's authorized representative,  if any,  and the audit plan,  including the procedures to perform the managed audit. B. The managed audit agreement may be modified in writing if the agreement is signed by the taxpayer and director and the agreement complies with subsection A of this section. C. The director may consider all relevant factors when determining whether to agree to a managed audit agreement,  including: 1. The taxpayer's history of tax compliance. 2. The amount of the taxpayer's time and quality of resources that the taxpayer can dedicate to the audit. 3. The extent and availability of the taxpayer's records. 4. The nature and scope of any legal dispute with the department and its relevance to the managed audit proposal. D. A managed audit agreement for taxes under chapter 5 of this title shall include county excise taxes. A taxpayer may request that the managed audit agreement include city and town excise taxes and the department shall notify the cities or towns in which the taxpayer conducts business. If a city or town does not agree to participate in the managed audit agreement,  the city or town shall not conduct an audit of the taxpayer for forty-two months from the end of the last tax period that is covered by the managed audit agreement unless an exception applies pursuant to section 42-2059.
AZ Rev Stat § 42-2303 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2303 - Managed audit operations; appeal

42-2303.  Managed audit operations;  appeal A. The taxpayer or the taxpayer's representative shall furnish written findings of the managed audit to the director. B. The director shall review the written findings and may examine records and perform other reviews that the director deems necessary to verify that the managed audit substantially conformed to the terms of the managed audit agreement. After performing the review under this subsection,  the director shall accept or reject the findings of the managed audit and issue a notice of determination. C. If the director accepts the managed audit findings,  the director shall assess any deficiency or issue any refund that results from the managed audit pursuant to section 42-2304 in the manner described by sections 42-1108 and 42-1118. D. If the managed audit results in a notice of determination that the taxpayer disputes or if the director rejects the findings of the managed audit,  the taxpayer may appeal the notice of determination. The taxpayer has the same appeal rights under this section as if the department conducted the audit. E. The taxpayer and director may agree to a closing agreement under section 42-1113 to resolve any issues or amounts that are disputed.
AZ Rev Stat § 42-2304 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-2304 - Interest and penalties; refunds

42-2304.  Interest and penalties;  refunds A. Notwithstanding section 42-1125,  the director shall not assess any penalties unless the managed audit discloses that the taxpayer committed fraud or wilful tax evasion or that the taxpayer collected monies that were represented as tax but were not remitted to the state. B. Notwithstanding section 42-1123,  the director shall not assess interest if the managed audit results in a deficiency,  if the taxpayer pays the tax within forty-five days of receipt of the notice of determination and the taxpayer did not commit the activities described in subsection A of this section. If the entire assessment is paid after forty-five days of the taxpayer's date of receipt of the notice of determination,  the taxpayer shall pay interest pursuant to section 42-1123. C. If the findings of a managed audit determine that a refund is due to the taxpayer,  the department shall not pay interest to the taxpayer if the refund is issued within forty-five days of the taxpayer s date of receipt of the notice of determination. If the refund is paid after forty-five days of the taxpayer s date of receipt of the notice of determination,  the department shall pay interest pursuant to section 42-1123. D. For the purposes of subsections B and C of this section,  " notice of determination"  means either: 1. The director s notice of determination,  if not appealed. 2. The final decision at the highest level of appeal to which the matter is taken,  if a notice of determination or rejection is appealed.
AZ Rev Stat § 42-3002 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3002 - Preemption by state of luxury taxation

42-3002.  Preemption by state of luxury taxation The area of luxury taxation is preempted by the state. A county,  city,  town or other political subdivision of this state shall not levy a luxury tax,  as long as the urban revenue sharing fund is maintained as provided in section 43-206.
AZ Rev Stat § 42-3003 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3003 - Powers of administration and regulation

42-3003.  Powers of administration and regulation A. This chapter shall be administered by the department of revenue according to chapter 1,  articles 1 and 3 of this title and this chapter. B. In the administration of this chapter the department,  its agents and representatives shall possess: 1. The powers,  duties and authority of police officers within this state. 2. The powers and authority of appraisement,  valuation,  assessment,  correction,  computation,  estimation,  supervision,  direction,  investigation,  inspection,  collection and enforcement that are vested in the department by any law of this state relating to public revenue and taxation and applicable to the administration of this chapter.
AZ Rev Stat § 42-3004 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3004 - Rules

42-3004.  Rules The department may: 1. Adopt rules,  not in conflict with this chapter,  necessary for the enforcement of this chapter,  including rules relating to refunds of taxes paid under this chapter. 2. Adopt different detailed rules applicable to diverse methods and conditions of sale or use of the luxuries upon which a tax is imposed by this chapter. 3. Prescribe in each luxury classification: (a) Upon whom,  as between the distributor,  the wholesaler and the retailer or between the owner,  lessor or other person in possession of any luxury,  except for cigarettes,  the primary duty of affixing official stamps or official labels rests. (b) The manner in which the stamps or labels shall be affixed.
AZ Rev Stat § 42-3005 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3005 - Agents and other employees; bond; credentials; removal

42-3005.  Agents and other employees;  bond;  credentials;  removal A. The department shall appoint,  as necessary,  such agents,  clerks and stenographers authorized by law who: 1. Shall perform duties as may be required not inconsistent with this chapter. 2. May act for the department as it prescribes and as provided by this chapter. B. Each agent shall execute a bond in the amount of five thousand dollars conditioned upon the faithful discharge of the agent's duties,  but the department,  in its discretion,  may bond all or any of its agents by a multiple or joint bond. C. The agents,  clerks and stenographers may be removed by the department for cause,  and the department is the final judge of the sufficiency of the cause. D. All agents or representatives of the department shall have credentials signed by the director for identification purposes.
AZ Rev Stat § 42-3006 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3006 - Tax stamps; general requirements

42-3006.  Tax stamps;  general requirements A. The department shall prepare and have on hand official adhesive stamps according to the classifications in section 42-3052 of luxuries upon which a tax is imposed by this chapter and for which the department either collects payment or prepayment of the tax through the purchase of such stamps or requires the affixation of stamps to indicate the tax-exempt nature of the luxuries. B. The stamps shall have both of the following characteristics: 1. Be of a character so that they cannot be removed when once attached to an article without destroying them. 2. Be printed in the form and manner prescribed by the director. C. Any tax stamp required under this chapter must be securely affixed to some visible part of the package or container and must remain firmly adhered to the package or container during possession by the consumer,  except as otherwise provided. D. Cigarette stamps shall also meet the requirements of article 11 of this chapter.
AZ Rev Stat § 42-3008 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-3008 - Refunds; definitions

42-3008.  Refunds;  definitions A. Except as provided in subsection C of this section,  the tax imposed by this chapter on any luxury shall be refunded when the amount of the tax has been paid and when one of the following applies: 1. Proof is made to the department that the luxuries were exported from this state or that the stamps have been affixed to luxuries on which stamps are not required. 2. Proof is made to the department that the luxury becomes unfit for sale due to breakage or spoilage within either six months from the date that the distributor originally receives the luxury for sale or two months from the date that the luxury was returned to the distributor by a retailer,  whichever occurs later. 3. Within six months after a distributor returns a luxury to the manufacturer or importer,  proof of the return is made to the department. B. The manner of making proof shall be in accordance with rules adopted by the department. C. The department shall not refund the tax for stamps that are affixed to luxuries that are deemed contraband under this chapter.  D. Except as otherwise provided in section 42-1123,  interest is calculated sixty days after receipt by the department of a claim for refund under this section. E. For the purposes of this section: 1. " Breakage"  means damage to the outer wrapping or container of a tobacco product. 2. " Importer"  and " manufacturer"  have the same meanings prescribed in section 42-3451. 3. " Spoilage"  means mutilation,  product expiration or unfit for intended consumption.