reglab/housing_qa huggingface dataset:
AZ Rev Stat § 42-1053 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1053 - Recognition and enforcement of other states' taxes

42-1053.  Recognition and enforcement of other states' taxes A. The officials of states which extend a comity to this state in authorizing suits as provided for in section 42-1052 may sue for the collection of such taxes in the courts of this state. A certificate issued by the secretary of state under the great seal of the state that such officers have authority to collect the tax is conclusive evidence of such authority. B. The courts of this state shall recognize and enforce liabilities for taxes lawfully imposed by any other state,  or the political subdivision thereof,  which extends such comity to this state.
AZ Rev Stat § 42-1101 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1101 - Application

42-1101.  Application This article and chapter 2 of this title apply generally to the administration of income tax,  withholding tax,  transaction privilege tax,  telecommunication services excise tax,  county excise taxes and any other privilege excise tax administered by the department,  severance tax,  use tax,  luxury tax,  tax on water use and jet fuel excise and use tax.
AZ Rev Stat § 42-1101.01 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1101.01 - Definitions

42-1101.01.  Definitions In this article,  unless the context otherwise requires: 1. " Electronic return preparer"  means a person who for compensation prepares an electronic return,  statement or other document or prepares a substantial portion of an electronic return,  statement or other document or transforms a paper version of a completed return,  statement or other document to an electronic version of the same return,  statement or other document for filing with the department. Electronic return preparer does not include a person who for compensation provides only computational and informational software used to prepare and file taxes. 2. " Electronic return transmitter"  means a person who receives the electronic return,  statement or other document from a taxpayer or electronic return preparer for ultimate transmittal to the department. 3. " Return preparer" :  (a) Means any person that prepares a return,  statement or other document or substantial portion of a return,  statement or other document for compensation,  regardless of the media used to prepare the return.  (b) Does not include a person because the person: (i) Furnishes typing,  reproducing or other mechanical assistance. (ii) Prepares a return,  statement or other document for an employer and is regularly and continuously employed by the employer. (iii) Prepares as a fiduciary a return,  statement or other document for any person. (iv) Prepares a claim for refund or a return,  statement or other document for a taxpayer in response to any notice of deficiency issued to the taxpayer or in response to any waiver of restriction after the commencement of an audit of the taxpayer. (v) Furnishes computational and informational software used by the taxpayer to prepare the taxpayer's return,  statement or other document. (vi) Only prepares payment documents for payment made to the department pursuant to section 42-1129. 4. " Return,  statement or other document"  means any return,  claim for refund,  statement or other document that is required or authorized to be filed with the department pursuant to this title or title 43,  including returns for any political subdivision of this state for which the department collects taxes.
AZ Rev Stat § 42-1103 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1103 - Enjoining delinquent taxpayer from engaging or continuing in business

42-1103.  Enjoining delinquent taxpayer from engaging or continuing in business A. In order to ensure or to compel payment of taxes and to aid in enforcing this article,  the director may apply to the tax court to enjoin any delinquent taxpayer or person who may be or may become liable for payment of any tax from engaging or continuing in business until the person ceases to be a delinquent taxpayer or complies with other requirements which are reasonably necessary to protect the revenues of this state and which are prescribed by the director. B. On application for an injunction against a delinquent taxpayer,  the court may forthwith issue an order temporarily restraining the taxpayer from doing business. The court shall hear the matter within three days and,  on a showing by a preponderance of evidence that the taxpayer is delinquent and has been given notice of the hearing as required by law,  the court may enjoin the taxpayer from engaging or continuing in business in this state until the taxpayer ceases to be delinquent. On issuing an injunction,  the court may also order the sheriff to seal the taxpayer's business premises and may allow the taxpayer access to the premises only on the approval of the court. C. On application for an injunction against a person other than a delinquent taxpayer,  the court may issue an order temporarily restraining the person from engaging or continuing in business. The court shall hear the matter within three days and on a showing that the person has been given notice of the hearing as required by law,  that demand has been made on the taxpayer to furnish security,  that the taxpayer has not furnished security and that the director considers the collection from the primarily responsible person of the total amount of tax due or reasonably expected to become due to be in jeopardy,  the court may forthwith enjoin the person from engaging or continuing in business until the person complies in full with the demand of the director for furnishing security. D. The court shall not issue a temporary restraining order or injunction under this section against any person who has furnished security pursuant to section 42-1102,  42-5006 or 42-5007. On a showing to the court by any person against whom a temporary restraining order or injunction has issued under this section that the person has furnished such security,  the court shall dissolve or set aside the temporary restraining order or injunction.
AZ Rev Stat § 42-1103.01 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1103.01 - Action to enjoin return preparers

42-1103.01.  Action to enjoin return preparers A. The director may apply to the tax court to enjoin any return preparer from engaging in business if the return preparer has: 1. Been subject to a civil or criminal penalty prescribed by section 42-1125 or 42-1127. 2. Misrepresented the preparer's experience or education. 3. Guaranteed the payment of any tax refund or the allowance of any tax credit. 4. Engaged in any other fraudulent or deceptive conduct that substantially interferes with the proper administration of this title or title 43. B. On application by the director and after a hearing,  the court may enjoin the return preparer from engaging in business as a return preparer.
AZ Rev Stat § 42-1103.02 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1103.02 - Understatement of taxpayer's liability by return preparer; civil penalty; definition

42-1103.02.  Understatement of taxpayer's liability by return preparer;  civil penalty;  definition A. The department may impose a civil penalty of two hundred fifty dollars against a return preparer who knew or reasonably should have known that an understatement of liability was on a return or claim for refund. The penalty under this subsection may be imposed only if there was not a realistic possibility that the position would be sustained on its merits and the position was not disclosed to the department in the return or in a statement attached to the return. B. The department may impose a civil penalty of one thousand dollars against a return preparer who wilfully made an understatement of liability on a return or claim for refund. C. A return preparer is required to only pay eighty-five per cent of the imposed penalty if the payment is made within thirty days from the date of the receipt of notification that the penalty was imposed. A return preparer may not appeal to the department pursuant to section 42-1251 if the return preparer fails to file the appeal within thirty days from the date of the receipt of notification that the penalty was imposed. If there is a final order or decision stating that the return preparer did not make an understatement of liability in a return or claim for refund,  the department shall refund any penalty amount paid and interest to the return preparer. D. For the purposes of this section,  " understatement of liability"  means any understatement of the net amount payable with respect to any imposed tax or any overstatement of the net amount creditable or refundable with respect to any tax.
AZ Rev Stat § 42-1103.03 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1103.03 - Suspension from electronic filing program

42-1103.03.  Suspension from electronic filing program A. The department may suspend an electronic return preparer from participating in the electronic filing program if the department determines that the electronic return preparer has failed to comply with any of the department's electronic filing program requirements,  including requirements that are set forth in rules,  manuals,  rulings or procedures prescribed by the department for the program. B. Within one hundred eighty days of the mailing date of the notice of suspension from the electronic filing program,  the electronic return preparer may petition the department to review the action taken pursuant to section 42-1251. The petition shall set forth the reasons why the suspension should be lifted. Within fifteen days after the request for review,  the department shall determine whether the suspension should be lifted. C. Within thirty days after the department notifies the electronic return preparer of the determination under subsection B of this section,  the electronic return preparer 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 department,  the tax court shall determine whether the suspension should be lifted. If the electronic return preparer 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. A determination made by the tax court under this subsection is final except as provided in section 12-170,  subsection C.
AZ Rev Stat § 42-1105.01 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1105.01 - Signatures; return preparers and electronic return preparers; definition

42-1105.01.  Signatures;  return preparers and electronic return preparers;  definition Any person who is a return preparer or an electronic return preparer shall sign the prepared return,  statement or other document according to the department s administrative rules or tax rulings. For the purposes of this section,  " tax ruling"  has the same meaning prescribed in section 42-2052.
AZ Rev Stat § 42-1105.02 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1105.02 - Date of filing by electronic means; definitions

42-1105.02.  Date of filing by electronic means;  definitions A. Any return,  statement or other document that is electronically filed pursuant to an electronic filing program established by the department shall be deemed filed and received by the department on the date of the electronic postmark. If the taxpayer and the electronic return preparer or the electronic return transmitter are in different time zones,  it is the taxpayer's time zone,  as determined by the taxpayer s address,  that controls the timeliness of the electronically filed return,  statement or other document. When a return,  statement or other document has been electronically received on the host system of more than one electronic return preparer or electronic return transmitter during its ultimate transmission to the department,  the return,  statement or other document shall be deemed filed and received by the department on the date of the earliest electronic postmark. B. Any return,  statement or other document that is filed under subsection A of this section and that is not received by the department shall be deemed filed and received on the date of the electronic filing,  as evidenced by the electronic postmark if the sender: 1. Establishes the date of the electronic filing. 2. Files a duplicate filing with the department within ten days after the department notifies the sender in writing of the nonreceipt of the filing. C. If the due date of any return,  statement or other document filed under subsection A of this section falls on a Saturday,  Sunday or legal holiday,  the filing shall be considered timely if it is performed on the next business day. D. In this section,  unless the context otherwise requires: 1. " Electronic filing program"  means any program established by the department that authorizes the electronic filing of a return,  statement or other document. 2. " Electronic postmark"  means a record of the date and time in a particular time zone that the return,  statement or other document is electronically received on the host system of the electronic return preparer or electronic return transmitter that participates in the transmission of the electronic return,  statement or other document to the department.
AZ Rev Stat § 42-1105.03 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1105.03 - Unauthorized disclosure; violation; classification

42-1105.03.  Unauthorized disclosure;  violation;  classification A return preparer,  electronic return preparer or electronic return transmitter is guilty of a class 3 misdemeanor if the preparer or transmitter knowingly or recklessly discloses information related to a return,  statement or other document to another person who is not authorized to receive that information under this title or title 43.
AZ Rev Stat § 42-1106 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1106 - Time limitations for credit and refund claims

42-1106.  Time limitations for credit and refund claims A. The period within which a claim for credit or refund may be filed,  or credit or refund may be allowed or made if no claim is filed,  is the period within which the department may make an assessment under section 42-1104. B. If the total amount withheld under section 43-401 exceeds the amount of the tax on the employee's entire taxable income as computed under title 43,  no refund,  credit or offset may be made to the employee unless the employee files a return,  in respect of which the tax withheld might be credited,  within four years from the due date of the original return. C. If a refund or credit of any overpayment of tax resulting from the amendments made to section 121(d)(9) of the internal revenue code by the military family tax relief act of 2003 (P.L. 108-121) is prevented by the operation of any law or rule of law,  including res judicata,  at any time before the close of the one year period beginning on November 11,  2003,  the refund or credit may nevertheless be made or allowed if the claim is filed before the close of this period. D. The failure to begin an action for refund or credit within the time specified in this section is a bar against the recovery of taxes by the taxpayer.
AZ Rev Stat § 42-1107 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1107 - Extension of time for filing returns

42-1107.  Extension of time for filing returns A. The department,  pursuant to administrative rule,  may grant an automatic extension of time for filing an income tax return under title 43 if at least ninety percent of the tax liability disclosed by the taxpayer's return for the reporting period is paid and if the request for extension is received or mailed on or before the date the return is otherwise due to be filed. If at least ninety percent of the tax liability disclosed by the taxpayer's return for the reporting period has not been paid at the time of filing for the extension,  the taxpayer is subject to a penalty of one-half of one percent of the tax not paid for each thirty-day period or fraction of a thirty-day period elapsing between the date the return is otherwise due to be filed and the date the tax is paid,  not to exceed a total of twenty-five percent. If a taxpayer is subject to both of the penalties prescribed under this section and section 42-1125,  the maximum combined penalty that may be imposed on the taxpayer under both sections shall not exceed twenty-five percent of the tax found to be remaining due. A taxpayer is not subject to the penalties prescribed under section 42-1125,  subsection D if the taxpayer is subject to the penalties prescribed under this section. If in its judgment good cause exists,  the department may grant a further extension or extensions of time for filing the return pursuant to administrative rule. Except as provided in subsection D of this section,  an extension or extensions granted under this subsection may not aggregate more than six months after the due date provided for the filing of returns. B. If the taxpayer has been granted an extension or extensions of time within which to file a federal income tax return for any taxable year,  the taxpayer is deemed to have been granted the same extension of time for filing the Arizona income tax return if the taxpayer has paid at least ninety percent of the tax liability disclosed by the taxpayer's return for the reporting period. If at the time the taxpayer has been granted a federal extension or extensions the taxpayer is required to pay at least ninety percent under this section,  the payment shall be in a manner prescribed by the department. C. The department,  for good cause,  may extend the time for making any other return required by chapter 5,  articles 1,  4 and 5 of this title,  and may grant such reasonable additional time in which to make the return as it deems proper,  but the time for filing the return shall not be extended beyond the first day of the third month next succeeding the regular due date of the return. D. The due date for an income tax return for a taxpayer filing a corporate or exempt organization return that has been granted an extension or extensions pursuant to subsection A or B of this section is seven months after the initial due date provided for filing returns. This subsection does not include small business corporation returns filed under section 43-1126.
AZ Rev Stat § 42-1110 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1110 - Successor liability for tax

42-1110.  Successor liability for tax A. The taxes administered pursuant to this article except estate and income taxes are a lien on the property of any person subject to this article who sells his business or stock of goods,  or quits business,  if the person fails to make a final return and payment of the tax within fifteen days after selling or quitting his business. B. A person's successors or assigns shall withhold from the purchase money an amount sufficient to cover the taxes required to be collected and interest or penalties due and payable until the former owner produces a receipt from the department showing that the department has been paid or a certificate stating that no amount is due as then shown by the records of the department. The department shall respond to a request from the seller for a certificate within fifteen days by either providing the certificate or a written notice stating why the certificate cannot be issued. If a subsequent audit shows a deficiency arising before the sale of the business,  the deficiency is an obligation of the seller and does not constitute a liability against the buyer who has received a certificate from the department. If the purchaser of a business or stock of goods fails to withhold sufficient purchase money as provided by this subsection,  he is personally liable for payment of the amount of taxes required to be collected or paid by the former owner on account of the business so purchased,  with interest and penalties accrued and unpaid by the former owner or assignors.
AZ Rev Stat § 42-1111 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1111 - Jeopardy assessments

42-1111.  Jeopardy assessments A. If the department believes that the collection of any assessment or deficiency of any tax administered pursuant to this article will be jeopardized by delay,  whether or not the time otherwise prescribed by law for making a return and paying the tax has expired and notwithstanding other provisions of law,  the department shall immediately mail,  send electronically or issue notice of its finding and the information on which the finding is based to the taxpayer and demand immediate payment of the tax or deficiency declared to be in jeopardy,  including interest,  penalties and additions. B. Jeopardy assessments are immediately due and payable,  and the department may immediately begin proceedings for collection. The taxpayer,  however,  may stay collection and prevent the jeopardy assessment from becoming final by filing,  within ten days after the date of mailing or delivery of the notice of jeopardy assessment,  or within such additional time as the department may allow,  a bond or other security in such amounts as the department may deem necessary,  not exceeding the amount of the assessment including interest and penalties as to which the stay is desired. The taxpayer may proceed to appeal the assessment as provided in article 6 of this chapter. C. If a bond or other security is not filed within the period prescribed by subsection B of this section,  the department may treat the assessment as final for purposes of any collection proceedings. The taxpayer shall be afforded the appeal rights provided in article 6 of this chapter. The filing of a petition by the taxpayer under section 42-1251 does not stay the department's rights to pursue any collection proceedings. D. In any proceeding brought to enforce payment of taxes made due and payable by this section: 1. The belief of the department under subsection A of this section,  whether or not made after notice to the taxpayer,  is for all purposes presumptive evidence that the assessment or collection of the tax or the deficiency was in jeopardy. 2. A certificate of the department of the mailing,  electronic sending or issuing of the notice specified in this section is presumptive evidence that the notice was mailed,  sent or issued. E. The taxpayer may request an expedited review of the department's action pursuant to section 42-2061.
AZ Rev Stat § 42-1112 (2021)
2021 Arizona Revised Statutes|Title 42 - Taxation|§ 42-1112 - Enforcement powers and duties

42-1112.  Enforcement powers and duties In performing its duties pursuant to this article the department may: 1. Examine any books,  papers,  records or memoranda bearing on the matters required to be included in the return of any taxpayer. 2. Require from a taxpayer's consolidated return,  filed under sections 1501 and 1502 of the United States internal revenue code copies of: (a) The first page. (b) Schedule J. (c) The company balance sheets. (d) The income statement spreadsheets. 3. Require the attendance of the taxpayer or of any other person having knowledge in the premises and for such purposes may: (a) Take testimony. (b) Require material proof for its information. (c) Administer oaths. 4. Issue subpoenas and subpoenas duces tecum,  signed by the director or his designee,  to be served on any person for the purposes of this section.