reglab/statecodes huggingface dataset:
2023 Arizona Revised Statutes › Title 41 - State Government › § 41-5810 - Authorized investments of fund monies

41-5810.
Authorized investments of fund monies
A. The monies in either the impact aid revenue bond building fund or debt service fund may be invested and reinvested at the direction of the school district governing board in any of the investments authorized by section 41-5761.
B. The purchase of the securities shall be made by the county treasurer or the treasurer's designated agent on authority of a resolution of the governing board. The county treasurer shall act as custodian of all securities purchased. The securities may be sold on an order of the governing board.
2023 Arizona Revised Statutes › Title 41 - State Government › § 41-5811 - Audit

41-5811.
Audit
A. The governing board shall cause an annual audit to be made of the impact aid revenue bond building fund and the impact aid revenue bond debt service fund,  including all accounts and subaccounts in the funds. A certified public accountant shall conduct the audit within ninety days after the end of the fiscal year.
B. The governing board shall immediately file a certified copy of the audit with the auditor general. The auditor general may make any further audits and examinations that are considered to be necessary and take appropriate action relating to the audit or examination pursuant to title 41,  chapter 7,  article 10.1. If the auditor general takes no official action within thirty days after the audit is filed,  the audit is considered to be sufficient.
C. The governing board shall pay negotiated and approved fees and costs of the certified public accountant and auditor general under this section from the impact aid revenue bond debt service fund.
2023 Arizona Revised Statutes › Title 41 - State Government › § 41-5812 - Lien of pledge

41-5812.
Lien of pledge
A. Any pledge made under this article is valid and binding from the time when the pledge is made.
B. The monies so pledged and received by the school district to be placed in the impact aid revenue bond debt service fund are immediately subject to the lien of the pledge without any future physical delivery or further act. Any lien of any pledge is valid and binding against all parties that have claims of any kind against the school district,  regardless of whether the parties have notice of the lien. The official resolution or trust indenture or any instrument by which this pledge is created,  when adopted by the governing board,  is notice to all concerned of the creation of the pledge,  and those instruments need not be recorded in any other place to perfect the pledge.
2023 Arizona Revised Statutes › Title 41 - State Government › § 41-5813 - Characteristics of bonds; negotiable; exemption from taxation; obligation; legal investments

41-5813.
Characteristics of bonds;  negotiable;  exemption from taxation;  obligation;  legal investments
A. Bonds issued under this article are fully negotiable within the meaning and for all purposes of the uniform commercial code,  subject only to any provisions for registration,  regardless of whether the bonds actually constitute negotiable instruments under the uniform commercial code.
B. The bonds,  their transfer and the income from the bonds are at all times free from taxation in this state.
C. Bonds issued under this article:
1. Are obligations of the school district. The members of the governing board and persons executing the bonds are not personally liable for payment of the bonds.
2. Are payable only according to their terms.
3. Are not general,  special or other obligations of the county or of this state.
4. Do not constitute a debt of the county or of this state.
5. Are not enforceable against the county or this state nor is payment of the bonds enforceable out of any monies other than the revenue pledged and assigned to,  or in trust for the benefit of,  the holder or holders of the bonds.
6. Are securities in which public officers and bodies of this state and of municipalities and political subdivisions of this state,  all companies,  associations and other persons carrying on an insurance business,  all financial institutions,  investment companies and other persons carrying on a banking business,  all fiduciaries and all other persons who are authorized to invest in government obligations may properly and legally invest.
7. Are securities that may be deposited with public officers or bodies of this state and municipalities and political subdivisions of this state for purposes that require the deposit of government bonds or obligations.
2023 Arizona Revised Statutes › Title 41 - State Government › § 41-5814 - Effect of changing circumstances on bonds; agreement of state

41-5814.
Effect of changing circumstances on bonds;  agreement of state
A. Bonds issued under this article remain valid and binding obligations of the school district notwithstanding that before the delivery of the bonds any of the persons whose signatures appear on the bonds cease to be officers of the school district.
B. An amendment of any provision of this article does not diminish or impair the validity of bonds issued under this article or the remedies and rights of bondholders.
C. This state pledges to and agrees with the holders of the bonds authorized by this article that this state will not limit,  alter or impair the ability of a school district to qualify for impact aid revenues,  or in any way impair the rights and remedies of the bondholders,  until all bonds issued under this article,  together with interest on the bonds,  interest on any unpaid installments of principal or interest and all costs and expenses in connection with any action or proceedings by or on behalf of the bondholders,  are fully met and discharged. The governing board,  as agent for this state,  may include this pledge and undertaking in its resolutions and indentures authorizing and securing the bonds.
2023 Arizona Revised Statutes › Title 41 - State Government › § 41-5815 - Validity of bonds; certification by attorney general

41-5815.
Validity of bonds;  certification by attorney general
A. This article constitutes full authority for authorizing and issuing bonds without reference to any other law of this state. No other law with regard to authorizing or issuing obligations or that in any way impedes or restricts performing the acts authorized by this article may be construed to apply to any proceedings taken or acts done pursuant to this article.
B. The validity of bonds issued under this article is not dependent on or affected by the legality of any proceeding relating to the acquisition,  construction or improvement of any school district capital project for which the bonds are issued.
C. The governing board may submit to the attorney general revenue bonds to be issued under this article after all proceedings for authorizing the bonds have been completed. Within fifteen days after submission,  the attorney general shall examine the bonds and pass on the validity of the bonds and the regularity of the proceedings. If the bonds and proceedings comply with the Arizona Constitution and this article,  and if the bonds when delivered and paid for will constitute binding and legal obligations of the school district,  the attorney general shall certify in substance that the bonds are issued according to the constitution and laws of this state. The certificate shall also state that the bonds are also validly secured by the obligation to transfer impact aid revenues to cover any insufficiencies.
D. The bonds shall recite that they are regularly issued pursuant to this article. From and after the sale and delivery of the bonds,  they are incontestable by this state or the school district.
2023 Arizona Revised Statutes › Title 41 - State Government › § 41-5831 - Definitions

41-5831.
Definitions
In this article,  unless the context otherwise requires:
1. " HVAC system"  means the equipment,  distribution network and terminals that provide,  either collectively or individually,  the process of heating,  ventilation or air conditioning to a building.
2. " School activity hours"  means the time of day in which students or school personnel occupy school facilities.
3. " Standard 62"  means the American national standards institute/American society of heating,  refrigerating and air conditioning engineers standard 62.1 entitled " ventilation for acceptable indoor air quality" .
2023 Arizona Revised Statutes › Title 41 - State Government › § 41-5832 - Indoor air quality requirements

41-5832.
Indoor air quality requirements
A. When the board or the division approves the construction of a school building,  the division shall conduct an environmental site assessment. The division shall consider site assessment standards in accordance with the American society for testing and materials standard E1527,  standard practice for environmental site assessments: phase I environmental site assessment process.
B. The board or the division shall not approve a school building project if any of the following conditions exists:
1. The environmental site assessment indicates that the site cannot meet,  within reasonable expenditures,  the same criteria established for residential properties.
2. The plans incorporate flat roof construction that does not have adequate pitch towards drains in order to prevent pooling of water.
3. The plans do not incorporate indoor air quality guidelines that are acceptable to the division. The division shall consider indoor air quality guidelines in accordance with the sheet metal and air conditioning contractors national association's publication entitled " indoor air quality guidelines for occupied buildings under construction" .
C. Each school district governing board that installed or renovated its HVAC system on or after August 12,  2005 shall ensure that its HVAC system meets both of the following requirements:
1. Is maintained and operated in a manner consistent with ventilation standards acceptable to the division. The division shall consider ventilation standards in accordance with standard 62.
2. Is operated continuously during school activity hours except during scheduled maintenance and emergency repairs and except during periods for which school officials can demonstrate to the governing board's satisfaction that the quantity of outdoor air supplied by an air supply system that is not mechanically driven meets the requirements for air changes per hour acceptable to the board.
D. Each school district governing board that installed or renovated its HVAC system before August 12,  2005 shall ensure that its HVAC system is maintained and operated in accordance with the prevailing maintenance and standards at the time of the installation or renovation of the HVAC system.
2023 Arizona Revised Statutes › Title 41 - State Government › § 41-5841 - Achievement district school application

41-5841.
Achievement district school application
A. The credit enhancement eligibility board established by section 41-5852 shall establish an application process,  application forms and selection criteria for a public school or charter school to qualify as an achievement district school for the purposes of article 11 of this chapter.
B. A public school or charter school that meets all of the following criteria is eligible to qualify as an achievement district school:
1. Has been assigned a letter grade of A,  or an equivalent successor classification,  pursuant to section 15-241.
2. Has proven instructional strategies and curricula that demonstrate high academic outcomes.
3. Has a verifiable enrollment demand,  including the placement of prospective pupils on a waiting list.
4. Has a sound financial plan that contemplates operational costs and future enrollment growth.
5. Has shown a commitment to provide technical assistance,  including business services,  curriculum development and teacher training,  to an underperforming school in the state.
6. Meets any other criteria established by the credit enhancement eligibility board.
C. The credit enhancement eligibility board shall meet regularly to evaluate achievement district school applications and shall either approve or deny each application submitted. The board shall report its decision on each application to the public school or charter school within ten business days after the board's decision.
D. If a school's application is approved pursuant to this section,  the school qualifies as an achievement district school and is eligible to apply for participation in the Arizona public school credit enhancement program established by section 41-5855.
2023 Arizona Revised Statutes › Title 41 - State Government › § 41-5851 - Definitions

41-5851.
Definitions
In this article,  unless the context otherwise requires:
1. " Achievement district school"  means a public school or a charter school that has qualified as an achievement district school pursuant to article 10 of this chapter and that has submitted an application with the board pursuant to this article to obtain guaranteed financing.
2. " Board"  means the credit enhancement eligibility board established by section 41-5852.
3. " Fund"  means the Arizona public school credit enhancement fund established by section 41-5854.
4. " Guaranteed financing"  means debt obligations that are issued by or on behalf of a public school or a charter school to acquire,  construct,  renovate,  equip,  refinance or improve capital facilities and for which the board has approved a guarantee of all or a portion of the principal and interest payments pursuant to the program.
5. " Program"  means the Arizona public school credit enhancement program established by section 41-5855.
6. " Program funding obligations"  means program funding obligations approved and issued by the board pursuant to section 41-5857.
7. " Program leverage ratio"  means the ratio at any time between the aggregate principal amount of guaranteed financings outstanding and the amounts on deposit in the fund.
2023 Arizona Revised Statutes › Title 41 - State Government › § 41-5852 - Credit enhancement eligibility board; members

41-5852.
Credit enhancement eligibility board;  members
A. The credit enhancement eligibility board is established consisting of the following members:
1. The governor or the governor's designee.
2. The state treasurer or the treasurer's designee.
3. The director of the department of administration or the director's designee.
B. Members of the board are not eligible to receive compensation for services performed pursuant to this article.
C. Members of the board are public officers with respect to their service on the board and are subject to title 38,  chapter 3,  article 8,  and the board is a public body for the purposes of title 38,  chapter 3,  article 3.1.
2023 Arizona Revised Statutes › Title 41 - State Government › § 41-5853 - Powers and duties of the board

41-5853.
Powers and duties of the board
A. The board is a body corporate and politic and may have an official seal that is judicially noticed.
B. The board may:
1. Sue and be sued in its own name.
2. Contract and enter into agreements as necessary to carry out its responsibilities under this article.
3. Contract with experts,  advisers,  consultants and agents,  including financial experts,  legal counsel and other advisers and consultants as may be necessary for services to assist the board.
4. Make and execute contracts and other instruments necessary or convenient for the performance of its duties and the exercise of its power and functions.
5. Pursuant to section 41-5855,  approve financing for an achievement district school as guaranteed financing under the program.
6. Do all acts,  whether or not expressly authorized,  that may be deemed necessary or proper for the protection of the monies in the Arizona public school credit enhancement fund,  except that the board may not take any action that would create a general or moral obligation of this state or any agency of the state.
7. Contract with any entity relating to guaranteed financings.
8. Issue program funding obligations pursuant to section 41-5857.
9. Adopt rules governing the operation of the program.
10. Take any other action that is necessary or appropriate to carry out this article.
C. The division shall provide staff as requested by the board to support the activities of the board.
2023 Arizona Revised Statutes › Title 41 - State Government › § 41-5854 - Arizona public school credit enhancement fund; purposes; exemption

41-5854.
Arizona public school credit enhancement fund;  purposes;  exemption
A. The Arizona public school credit enhancement fund is established consisting of:
1. Payments of program participation fees paid by schools that have participated in guaranteed financings pursuant to section 41-5855.
2. Repayments of monies of the fund that are used to make payments of principal and interest on guaranteed financings pursuant to section 41-5856.
3. The proceeds of program funding obligations issued by the board pursuant to section 41-5857.
4. Gifts,  grants and donations received from any public or private source to carry out the purposes of this article.
5. Interest earnings and investment income earned on monies in the fund.
6. Any other monies distributed,  paid or deposited to the fund by law or pursuant to contracts arising out of a guaranteed financing.
B. Monies and other assets of the fund shall be held and disbursed separate and apart from all other monies or assets of this state or political subdivisions of this state.
C. Monies in the fund shall be used for the following purposes:
1. By the state treasurer to make payments of principal or interest on guaranteed financings pursuant to section 41-5856.
2. By the board at its direction:
(a) To pay any operational or administrative expenses of the board,  including fees for advisers,  rating agencies and professionals retained by the board.
(b) To make payments to bond insurers to provide municipal bond insurance guaranteeing the timely payment of all or a portion of any guaranteed financing.
(c) To make payments of principal and interest in connection with any program funding obligations.
D. The state treasurer shall administer the fund and shall disburse monies in the fund as required by subsection C,  paragraph 1 of this section and as directed by the board pursuant to subsection C,  paragraph 2 of this section. The state treasurer shall separately account for monies received from each source listed in subsection A of this section and may establish accounts and subaccounts as necessary to properly account for and use monies in the fund.
E. Monies received pursuant to subsection A of this section may not be used for any purpose except guaranteeing or making payments of principal and interest on guaranteed financings approved by the board and any costs and expenses of the program or the board as provided in this article.
F. The state treasurer shall invest and divest monies in the fund as provided in section 35-313,  and monies earned from investment shall be credited to the fund. Monies in the fund are exempt from the provisions of section 35-190 relating to lapsing of appropriations.
2023 Arizona Revised Statutes › Title 41 - State Government › § 41-5856 - Payment of program guarantees; notification requirements; repayment

41-5856.
Payment of program guarantees;  notification requirements;  repayment
A. On any draw from the debt service reserve fund to pay principal or interest on a guaranteed financing,  the bank trustee,  paying agent or other fiduciary for the guaranteed financing shall deliver written notice of the draw to the board and to the state treasurer within ten business days after the draw.
B. If a school does not expect to make timely payment of principal or interest on its guaranteed financing,  and after any monies in any debt service reserve fund securing the guaranteed financing are fully expended,  the bank trustee,  paying agent or other fiduciary responsible for paying the principal and interest to investors on the guaranteed financing,  at least five business days before a debt service payment date on the guaranteed financing,  shall notify the board and the state treasurer in writing of the expected deficiency. Within two business days after receipt of the notice,  the state treasurer shall pay from the fund to the bank trustee,  paying agent or other fiduciary the amount to be used solely for making payment of principal or interest on the guaranteed financing.
C. If the state treasurer makes a payment in connection with a guaranteed financing from the fund pursuant to subsection B of this section,  the school on whose behalf the payment was made shall repay the amount of the payment plus interest at a rate that is one hundred basis points higher than the true interest rate on the guaranteed financing as determined by the board. Repayment shall be made in equal monthly installments over a twelve-month period or another period as determined by the board. The repayments shall be made to the state treasurer for deposit in the fund. After the stated repayment period,  any outstanding repayment balance shall become immediately due and payable. Any repayment amount owed to the fund that is not otherwise paid remains a lawful obligation of the school and shall be paid from any other monies lawfully available to the school.
D. In exchange for the guarantee of the payment of amounts due on guaranteed financing issued by or on behalf of an achievement district school,  the board and the fund are entitled to protections and remedies relating to the repayment of the amount,  if any,  paid from the fund with respect to the guaranteed financing,  and the payment of program participation fees. The protections and remedies may include one or more of the following:
1. The right to all or a portion of the proceeds from the sale or lease of any property serving as collateral for a guaranteed financing.
2. The right to intercept any payments or monies otherwise payable to the school.
3. The right to any insurance proceeds otherwise payable to the school.
E. On request of the board,  the attorney general shall take any actions necessary to enforce repayment of fund monies by a school.
2023 Arizona Revised Statutes › Title 41 - State Government › § 41-5858 - Quarterly reports

41-5858.
Quarterly reports
Within thirty days after the last day of each calendar quarter,  the division staff,  in collaboration with the board,  shall submit to the speaker of the house of representatives,  the president of the senate,  the director of the joint legislative budget committee and the director of the governor's office of strategic planning and budgeting a quarterly report on the implementation of the program pursuant to this article. The quarterly report shall include at least the following information:
1. A listing of all outstanding guaranteed financings approved by the board,  including the following information for each financing:
(a) The name of the public school or charter school by or on behalf of which the debt obligation was issued.
(b) The date of the issuance.
(c) The original amount of the issuance.
(d) The interest rate of the issuance.
(e) The term length of the issuance.
(f) The credit rating of the issuance.
(g) The amount of principal and interest due on the debt obligation in the current fiscal year.
(h) The purpose for which the debt obligation was issued,  separately delineated for obligations to construct new capital facilities,  renovate existing capital facilities or refinance existing debt obligations.
(i) The current outstanding principal of the debt obligation.
2. A listing of all guaranteed financings subject to section 41-5856 in the prior quarter,  including the amounts disbursed for payment of principal and interest for the guaranteed financing and the terms and conditions the school is subject to under section 41-5856,  subsections C,  D and E.
3. The current balance of the Arizona public school credit enhancement fund.
4. The current program leverage ratio.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-1001 - Definitions

42-1001.
Definitions
In this title,  unless the context otherwise requires:
1. " Board"  or " state board"  means either the state board of tax appeals or the state board of equalization,  as applicable.
2. " Court"  means the tax court or superior court,  whichever is applicable.
3. " Department"  means the department of revenue.
4. " Director"  means the director of the department.
5. " Electronically send"  or " send electronically"  means to send by either email or the use of an electronic portal.
6. " Electronic portal"  means a secure location on a website established by the department that requires the receiver to enter a password to access.
7. " Email"  means:
(a) An electronic transmission of a message to an email address.
(b) If the message contains confidential information,  the electronic transmission of a message to an email address using encryption software that requires the receiver to enter a password before the message can be retrieved and viewed.
8. " Internal revenue code"  means the United States internal revenue code of 1986,  as amended and in effect as of January 1,  2023,  including those provisions that became effective during 2022 with the specific adoption of their retroactive effective dates but excluding all changes to the code enacted after January 1,  2023.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-1002 - Department of revenue; director; appointments; compensation

42-1002.
Department of revenue;  director;  appointments;  compensation
A. There is established a department of revenue.
B. The direction,  operation and control of the department are the responsibility of the director.
C. The director shall be appointed by the governor pursuant to section 38-211 and shall serve at the pleasure of the governor.
D. Compensation for the director and the personnel required by the department shall be established pursuant to section 38-611 and title 41,  chapter 4,  article 4.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-1005 - Powers and duties of director

42-1005.
Powers and duties of director
A. The director shall be directly responsible to the governor for the direction,  control and operation of the department and shall:
1. Make such administrative rules as he deems necessary and proper to effectively administer the department and enforce this title and title 43.
2. On or before November 15 of each year issue a written report to the governor and legislature concerning the department's activities during the year. In any election year a copy of this report shall be made available to the governor-elect and to the legislature-elect.
3. On or before December 15 of each year issue a supplemental report which shall also contain proposed legislation recommended by the department for the improvement of the system of taxation in the state.
4. In addition to the report required by paragraph 2 of this subsection,  on or before November 15 of each year issue a written report to the governor and legislature detailing the approximate costs in lost revenue for all state tax expenditures in effect at the time of the report. For the purpose of this paragraph,  " tax expenditure"  means any tax provision in state law which exempts,  in whole or in part,  any persons,  income,  goods,  services or property from the impact of established taxes including deductions,  subtractions,  exclusions,  exemptions,  allowances and credits.
5. Annually,  on or before January 10,  prepare and submit to the legislature a report containing a summary of all the revisions made to the internal revenue code during the preceding calendar year.
6. Provide such assistance to the governor and the legislature as they may require.
7. Delegate such administrative functions,  duties or powers as he deems necessary to carry out the efficient operation of the department.
B. The director may enter into an agreement with the taxing authority of any state which imposes a tax on or measured by income to provide that compensation paid in that state to residents of this state is exempt in that state from liability for income tax,  the requirement for filing a tax return and withholding tax from compensation. Compensation paid in this state to residents of that state is reciprocally exempt from the requirements of title 43.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-1006 - Interrogatories to taxpayers; power to require information; classification

42-1006.
Interrogatories to taxpayers;  power to require information;  classification
A. The director may prepare interrogatories to be propounded to taxpayers concerning matters relating to taxes,  with an oath or affirmation annexed,  which shall be fully answered by the taxpayers to whom they are submitted.
B. Any person who knowingly makes a false answer to any proper question submitted to him by the director or who knowingly fails to answer any question submitted,  or to take or subscribe the oath or affirmation annexed thereto,  is guilty of a class 2 misdemeanor.
C. The director may administer oaths or affirmations,  issue subpoenas requiring attendance and testimony of witnesses,  take evidence and require by subpoena duces tecum the production of books,  papers and other documents which may be relevant to the powers and duties of the department.
D. The director may hold hearings to obtain information deemed necessary to carry out the powers and duties of the department. Hearings shall be held at a time and place and in the manner prescribed by the director,  and notice of such hearing shall be given in the manner and form prescribed by the director.
E. In the case of refusal of the person to obey a subpoena issued by the director,  the superior court,  upon application by the director,  shall issue to such person an order requiring him to appear before it and to produce evidence if so ordered,  or give testimony,  or to appear before the court and show cause why he should not be required to do so. Failure to obey such order of the court may be punished by the court as contempt.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-1009 - Department of revenue tax system modernization project advisory committee; membership

42-1009.
Department of revenue tax system modernization project advisory committee;  membership
(Rpld. 1/1/30)
The department of revenue tax system modernization project advisory committee is established and shall serve as the liaison between the department and the users of the tax system. The committee shall consist of the following members:
1. The director of the department of revenue or the director's designee who shall serve as the chairperson of the committee.
2. The director of the department of administration or the director's designee.
3. The auditor general or the auditor general's designee as a nonvoting member.
4. The director of the joint legislative budget committee or the director's designee as a nonvoting member.
5. The director of the governor's office of strategic planning and budgeting or the director's designee.
6. One member who represents a city or town in this state. The director of the department of revenue shall appoint this member.
7. One member who represents a county in this state. The director of the department of revenue shall appoint this member.
8. One member who represents the business community in this state. The director of the department of revenue shall appoint this member.
9. One member who is appointed by the president of the senate.
10. One member who is appointed by the speaker of the house of representatives.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-1051 - Definitions

42-1051.
Definitions
In this article,  unless the context otherwise requires:
1. " State"  means the District of Columbia and any state,  territory or possession of the United States.
2. " Tax"  means:
(a) Assessments lawfully made,  whether based on a return or other disclosure of the taxpayer,  upon the information and belief of the taxing authority,  or otherwise.
(b) Penalties lawfully imposed pursuant to a taxing statute.
(c) Interest charges lawfully added to the tax liability which constitutes the subject of the action.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-1052 - Suits to enforce state tax; comity

42-1052.
Suits to enforce state tax;  comity
If authorized by the law of another state,  the attorney general or any person authorized by him,  or any appropriate officer of a political subdivision of this state,  may bring suits in the courts of such other state to collect taxes legally due this state or the political subdivision.
2023 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.
2023 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.
2023 Arizona Revised Statutes › Title 42 - Taxation › § 42-1101.01 - Definitions

42-1101.01.
Definitions
In this article,  unless the context otherwise requires:
1. " Audit"  means a review or examination of a taxpayer's accounts,  financial information,  books and records and any other document to ensure information is reported correctly on a return in accordance with this chapter and to verify the reported amount of tax is correct.
2. " 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.
3. " 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.
4. " 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.
5. " 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.