reglab/statecodes huggingface dataset:
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 3 - LICENSING PROVISIONS › Section R15-7-304 - Changes to the License

Current through Register Vol. 30, No. 28, July 12, 2024
A licensee shall conduct bingo occasions on days, at times,
				  and with personnel listed on the license approved by the Department. The
				  licensee shall obtain prior written consent of the Department before making any
				  changes from information stated on its licensee.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 3 - LICENSING PROVISIONS › Section R15-7-305 - Change of Mailing Address

Current through Register Vol. 30, No. 28, July 12, 2024
A licensee shall notify the Department in writing of any
				  change in mailing address within seven days of the effective date of the
				  change. The licensee shall specify whether the change is for mailing purposes
				  only.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 3 - LICENSING PROVISIONS › Section R15-7-306 - Termination of License

Current through Register Vol. 30, No. 28, July 12, 2024
Upon termination of bingo operations, the licensee shall
				  surrender its bingo license to the Department, accompanied by a written
				  statement that provides the date operations terminated. The surrender of the
				  license is effective as of the date on the Department's written acceptance of
				  the surrender. The Department may withhold its acceptance of the surrender if
				  the licensee is being investigated or if suspension or revocation procedures
				  are pending.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 3 - LICENSING PROVISIONS › Section R15-7-307 - Cancellation of an Occasion

Current through Register Vol. 30, No. 28, July 12, 2024
A licensee may cancel a bingo occasion after providing
				  written notice to and obtaining approval from the Department, except that, in
				  the case of an emergency, the licensee shall notify the Department in writing
				  within three days after the scheduled date of the occasion and provide the
				  reason for the cancellation.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 3 - LICENSING PROVISIONS › Section R15-7-308 - Initial License Application Time-frames

Current through Register Vol. 30, No. 28, July 12, 2024
A. For an initial license, the overall
				time-frame described in A.R.S. §
									41-1072(2)
				 is 60 calendar days.
B. For an initial license, the administrative
				completeness review time-frame described in A.R.S. §
									41-1072(1)
				 is 30 calendar days and begins on the date
				the Department receives the license application package required by A.R.S.
				§§
									5-403(B)
				 and
				5-404.
1. The Department shall notify the applicant
				if the package is incomplete. The notice shall specify what information is
				missing. If the Department does not provide notice to the applicant, the
				license application package shall be deemed complete at the end of the
				administrative completeness review time-frame.
2. An applicant with an incomplete license
				application package shall supply the missing information within 30 calendar
				days from the date of the notice. The 30-calendar-day time-frame for the
				Department to finish the administrative review is suspended from the date the
				Department notifies the applicant of missing information until the date the
				Department receives the information.
3. If an applicant fails to submit a complete
				license application package within 30 calendar days from the notice, the
				Department shall close the file. An applicant whose file has been closed and
				who later wishes to obtain a license shall submit a new application.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 4 - TAX PROVISIONS › Section R15-7-402 - Excess Payments

Current through Register Vol. 30, No. 28, July 12, 2024
If, after examination of a financial report, the Department
				  determines that the licensee has paid more than the tax lawfully due, the
				  Department shall refund the excess payment or, at the option of the licensee,
				  issue credit equivalent to the excess payment against future tax
				  liability.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 4 - TAX PROVISIONS › Section R15-7-403 - Payment under Protest

Current through Register Vol. 30, No. 28, July 12, 2024
If a licensee pays any tax, penalty, or interest under
				  protest, the licensee shall submit the protest in writing. The licensee may
				  pursue a protest under A.R.S. Title 41, Chapter 6, Article
				  10.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 4 - TAX PROVISIONS › Section R15-7-405 - Deficiencies; Payment; Appeal

Current through Register Vol. 30, No. 28, July 12, 2024
A. If
				the Department determines that additional tax is due, the Department shall
				issue an assessment for the additional tax due plus any applicable penalty and
				interest. In any assessment the Department shall indicate the taxable income
				for the period of the audit, the tax that should have been paid, the tax
				actually paid, the additional tax due, and the amount of any penalty and
				interest owed. The Department shall mail an assessment by certified mail to the
				last known address of the licensee.
B. If a licensee fails to make a report as
				required under A.R.S. §
									5-407,
				the Department shall obtain facts upon which to base an assessment. The
				Department may issue a subpoena requiring the licensee, its employees, and its
				agents to testify under oath.
C. A
				licensee may, within 30 days of receipt of an additional assessment or tax
				determination, file a petition for a hearing, correction, or redetermination of
				the Department's assessment. The licensee shall file the petition under A.R.S.
				Title 41, Chapter 6, Article 10.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 5 - SUSPENSION; REVOCATION; APPEALS › Section R15-7-502 - Suspension of License and Right of Appeal

Current through Register Vol. 30, No. 28, July 12, 2024
A. The Department shall issue any notice of
				suspension under A.R.S. §
									41-1092.11
				and this Chapter.
B. Except as
				provided in subsection (C), the Department shall send a written suspension
				notice by certified mail. The Department shall include grounds for suspension
				and duration of the suspension in the notice, and indicate either:
1. That the suspension takes effect only
				after public hearing. The licensee may, within 30 days after receiving the
				notice of suspension, request in writing the modification or vacation of the
				notice of suspension. The licensee shall state with particularity the
				licensee's objections to the notice of suspension; or
2. That summary suspension is necessary for
				public health, safety, or welfare and that the Department has ordered summary
				suspension of the license pending proceedings for revocation or other
				action.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 5 - SUSPENSION; REVOCATION; APPEALS › Section R15-7-503 - Revocation of License and Right of Appeal

Current through Register Vol. 30, No. 28, July 12, 2024
The Department shall notify a licensee in writing, under
				  A.R.S. §
									41-1092.11,
				  of license revocation. The Department shall specify the grounds for revocation
				  in the notice. The licensee may, within 30 days after receiving the notice,
				  request in writing modification or vacation of the revocation decision. The
				  appellant shall state with particularity the appellant's objections to the
				  notice of revocation.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 7 - Department of Revenue - Bingo Section › Article 5 - SUSPENSION; REVOCATION; APPEALS › Section R15-7-504 - Injunction against Conducting a Bingo Game after Suspension or Revocation

Current through Register Vol. 30, No. 28, July 12, 2024
If a licensee conducts or attempts to conduct any bingo game
				  after license suspension or revocation, the Department shall request that the
				  Attorney General's Office initiate legal action to enjoin the
				  activity.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 1 - APPEAL PROCEDURES › Section R15-10-101 - Definitions

Current through Register Vol. 30, No. 28, July 12, 2024
For purposes of this Article:
1. "ALJ" means an administrative law judge who issues
				  decisions on behalf of the Office of Administrative Hearings established by
				  A.R.S. §
									41-1092.01.
2. "Day" means a calendar day. If the last day for filing a
				  document under the provisions of this Article falls on a Saturday, Sunday, or
				  legal holiday, the document is considered timely if filed on the following
				  business day.
3. "Department" means the Arizona Department of Revenue as
				  represented by personnel of the applicable section or area.
4. "Notice" means a written notification, issued by the
				  Department, of a tax assessment, refund denial, or any other action taken or
				  proposed to be taken that is subject to appeal as a contested case or an
				  appealable agency action under A.R.S Title 41, Chapter 6.
5. "Petition" means a written request for hearing,
				  correction, or redetermination, including all applicable attachments.
6. "Petitioner" means the taxpayer or the representative of
				  the taxpayer who files a petition.
7. "Refund denial" means a taxpayer's claim for a refund of
				  tax, penalty, interest, or refundable credit that has been denied by the
				  Department.
8. "Tax assessment" means any tax issue whether associated
				  with a proposed amount due or the application of penalties and
				  interest.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 1 - APPEAL PROCEDURES › Section R15-10-102 - Scope of Article 1

Current through Register Vol. 30, No. 28, July 12, 2024
A Department hearing officer shall conduct all hearings
				  regarding the taxes under A.R.S. §
									42-1101,
				  unless A.R.S. §
									41-1092.02
				  requires that an ALJ hear the matter.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 1 - APPEAL PROCEDURES › Section R15-10-103 - Taxpayer Hearing Rights

Current through Register Vol. 30, No. 28, July 12, 2024
With respect to a protest hearing, the taxpayer has the
				  right, subject to confidentiality laws, to:
1. Review documents applicable to the
				protest, or
2. Obtain from the
				Department copies of documents relevant to the taxpayer at the discretion of
				the Hearing Officer.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 1 - APPEAL PROCEDURES › Section R15-10-105 - Petition

Current through Register Vol. 30, No. 28, July 12, 2024
A. A taxpayer may
				protest a tax assessment or a refund denial by filing a petition that includes
				the following:
1. The taxpayer's name,
				address, federal identification number, and all applicable state identification
				numbers;
2. An explanation of the
				difference between the taxpayer's name in the notice and the taxpayer's name in
				the petition, if applicable;
3. The
				last known name and address of both individuals if the petition concerns a
				married-filing-joint return;
4. A
				copy of the notice or a statement that references the:
a. Tax type,
b. Tax period involved,
c. The amount of the tax assessment or refund
				claimed including tax, penalties, interest, and refundable credits
				and
d. The jurisdiction or
				jurisdictions to which the tax assessment or refund denial relates.
5. A statement of the amount of
				the tax assessment or refund denial being protested;
6. A statement of any alleged error committed
				by the Department in determining the tax assessment or refund denial being
				protested;
7. A statement of facts
				and legal arguments upon which the taxpayer relies to support the
				petition;
8. The relief
				sought;
9. The payment for all
				unprotested amounts of tax, interest, and penalties; and
10. The petitioner's signature.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 1 - APPEAL PROCEDURES › Section R15-10-106 - Incomplete Petition

Current through Register Vol. 30, No. 28, July 12, 2024
A. The
				Department hearing officer may dismiss a petition for a hearing that does not
				contain all of the information required by
				R15-10-105,
				unless the petitioner completes the petition within the time allowed to file
				the petition under R15-10-107, including any extension.
B. The Department hearing officer may, on a
				showing of good cause by the petitioner, grant additional time to complete a
				timely-filed petition.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 1 - APPEAL PROCEDURES › Section R15-10-107 - Timeliness of Petition

Current through Register Vol. 30, No. 28, July 12, 2024
A. A
				petition regarding taxes other than individual income tax is timely filed with
				the Department if it is filed as prescribed by
				R15-10-105(A)
				within 45 days after the taxpayer receives the tax assessment or refund denial
				from the Department.
B. A petition
				for an individual income tax assessment or refund denial is timely filed with
				the Department if it is filed as prescribed by
				R15-10-105(A)
				within 90 days after the Department mails a notice to the taxpayer.
C. A petition or an extension request filed
				by mail is considered filed on the date shown by its U.S. Postal Service
				postmark.
D. A taxpayer or the
				taxpayer's representative may request that the Hearing Office grant an
				extension of time to file a petition.
1. The
				taxpayer or the taxpayer's representative shall submit an extension request
				before the expiration of the time allowed for filing the petition in subsection
				(A) or subsection (B). The request shall be in writing and shall show good
				cause for the extension. The Department may grant additional time not to exceed
				60 days at the discretion of the Hearing Office or on stipulation of the
				parties.
2. If the Hearing Office
				does not grant the request for an extension in writing, the petition is due on
				the date specified in subsection (A) or (B).
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 1 - APPEAL PROCEDURES › Section R15-10-110 - Withdrawal of Petition

Current through Register Vol. 30, No. 28, July 12, 2024
A. The
				petitioner may submit a written request to withdraw a petition at any time
				before the Department hearing officer issues a written decision.
B. If the Department and the petitioner
				resolve the matters protested before the hearing, the parties shall submit a
				written agreement or stipulation to the hearing officer, and the hearing
				officer shall deem the petition withdrawn.
C. The hearing officer shall issue an order
				that the petition is withdrawn and that the matter is closed at the hearing
				office.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 1 - APPEAL PROCEDURES › Section R15-10-115 - Request for Hearings; Waiver

Current through Register Vol. 30, No. 28, July 12, 2024
A. The
				hearing officer shall schedule an oral hearing upon request of the petitioner
				or the Department. If neither the petitioner nor the Department requests an
				oral hearing, the hearing officer shall:
1.
				Consider the petition submitted for decision based on the petition and any
				memoranda filed, or
2. Schedule an
				oral hearing.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 1 - APPEAL PROCEDURES › Section R15-10-116 - Hearing Procedure

Current through Register Vol. 30, No. 28, July 12, 2024
A. The
				hearing officer may hold hearings:
1. In
				person,
2. By telephone,
3. By the submission of memoranda,
				or
4. By a combination of these
				methods.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 1 - APPEAL PROCEDURES › Section R15-10-117 - Evidence

Current through Register Vol. 30, No. 28, July 12, 2024
A. Each party to a
				hearing may:
1. Call and examine
				witnesses,
2. Introduce
				exhibits,
3. Cross-examine opposing
				witnesses on any matter relevant to the issues even though the matter was not
				covered in the direct examination,
4. Dispute the testimony of any witness
				regardless of which party first called the witness to testify, and
5. Challenge the evidence
				presented.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 1 - APPEAL PROCEDURES › Section R15-10-119 - Stipulation of Facts

Current through Register Vol. 30, No. 28, July 12, 2024
The petitioner and the Department may file a stipulation of
				  facts stating:
1. The facts upon which
				they agree,
2. The facts that are
				in dispute, and
3. The reasons for
				the dispute.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 1 - APPEAL PROCEDURES › Section R15-10-120 - Official Notice

Current through Register Vol. 30, No. 28, July 12, 2024
The Department hearing officer may take official notice of
				  the following:
1. The records that the
				Department maintains,
2. Tax
				returns filed with the Department for or on behalf of the taxpayer or any
				affiliated person together with related records on file with the Department,
				or
3. A fact that is generally
				known in this state or that is capable of accurate and ready determination by
				reference to a source whose accuracy cannot reasonably be questioned.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 1 - APPEAL PROCEDURES › Section R15-10-121 - Subpoena by Petitioner

Current through Register Vol. 30, No. 28, July 12, 2024
A. A
				petitioner requesting a subpoena shall apply, to the Hearing Officer submitting
				a proposed subpoena at least 10 days before the hearing.
B. The Hearing Office shall not issue a
				subpoena for confidential or privileged information.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 1 - APPEAL PROCEDURES › Section R15-10-122 - Transcripts and Records

Current through Register Vol. 30, No. 28, July 12, 2024
A. The
				hearing officer shall record all oral hearings. Upon request of any party to
				the hearing, the hearing office shall provide a copy of the recording of the
				hearing, without charge, to the requesting party.
B. A party to an oral hearing may:
1. Transcribe the hearing at the party's own
				expense; and
2. Cite a transcript
				in any proceeding, if the party provides a full copy of the transcript to the
				opposing party and the hearing officer.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 1 - APPEAL PROCEDURES › Section R15-10-130 - Decisions and Orders

Current through Register Vol. 30, No. 28, July 12, 2024
A. The
				Hearing Officer shall issue a written decision, which sets forth the reasons
				for the decision, after reviewing the evidence submitted by the petitioner and
				the Department.
B. A decision
				dismissing a petition as incomplete or not timely filed shall be based on the
				Hearing Officer's review of the petition, documents available, and any
				information officially noticed.
C.
				The Hearing Office shall mail the decision of the Hearing Officer, by certified
				mail, to the last known address of the taxpayer. The Hearing Office shall
				immediately forward a copy of the decision to the applicable section in the
				Department of Revenue and to the Director.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 1 - APPEAL PROCEDURES › Section R15-10-131 - Review of Decision of the Hearing Officer or ALJ

Current through Register Vol. 30, No. 28, July 12, 2024
A. The decision of the Hearing Officer or ALJ
				is the final order of the Department of Revenue 30 days after the taxpayer
				receives the decision unless prior to that time:
1. The petitioner or the Department petitions
				the Director to review the decision, or
2. The Director independently determines that
				the decision requires review.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 1 - APPEAL PROCEDURES › Section R15-10-132 - Appeal of the Final Order of the Department of Revenue

Current through Register Vol. 30, No. 28, July 12, 2024
A. Within 30 days of the date an order of the
				Department becomes final, a taxpayer disputing the final order of the
				Department of Revenue may:
1. File an appeal
				with the State Board of Tax Appeals, or
2. Bring an action in tax court, unless the
				case involves an individual income tax dispute of less than $5,000.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 2 - ADMINISTRATION › Section R15-10-201 - Closing Agreements Relating to Tax Liability

Current through Register Vol. 30, No. 28, July 12, 2024
A. A closing agreement under A.R.S. §
									42-1113 or
				A.R.S. §
									42-2056
				may relate to any taxable period.
1. The
				Department and a taxpayer may enter into a closing agreement for:
a. A taxable period that ends before the date
				of the agreement that:
i. Relates to one or
				more separate items affecting the liability of the taxpayer, or
ii. Relates to the total liability of the
				taxpayer.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 3 - AUTHORIZED TRANSMISSION OF FUNDS › Section R15-10-302 - General Requirements

Current through Register Vol. 30, No. 28, July 12, 2024
A. For tax
				periods beginning on or after January 1, 1997, corporations that had an Arizona
				income tax liability during the prior tax year of $20,000 or more shall remit
				Arizona estimated income tax payments by an authorized means of
				transmission.
B. For tax periods
				beginning on or after July 1, 2017, taxpayers who, under A.R.S. Title 43,
				Chapter 4, had an average Arizona quarterly withholding tax liability during
				the prior tax year of $5,000 or more shall remit Arizona withholding tax
				payments by an authorized means of transmission.
C. The average Arizona quarterly withholding
				tax liability is determined by dividing the taxpayer's total Arizona
				withholding tax liability for the calendar year by 4.
D. For tax periods beginning on and after
				July 1, 2017, any taxpayer who under A.R.S. Title 42 Chapter 5 and Chapter 6,
				Articles 1 and 3, had an annual tax liability during the prior calendar year of
				$20,000 or more shall remit these tax payments by an authorized means of
				transmission.
E. For tax periods
				after July 1, 2015, tobacco tax taxpayers are required to remit tobacco tax
				payments by an authorized means of transmission.
F. Unless otherwise waived pursuant to A.R.S.
				§
									42-1129,
				for tax periods beginning on or after the following tax years, any taxpayer,
				other than an individual income taxpayer, that had a tax liability equal to or
				more than the following amounts during the prior tax year or that can
				reasonably anticipate tax liability in the current tax year exceeding the
				following amounts, shall remit tax payments to the Department by an authorized
				means of transmission. For periods on or after:
1. January 1, 2018, prior tax year or
				expected current year tax liability of $20,000;
2. January 1, 2019, prior tax year or
				expected current year tax liability of $10,000;
3. January 1, 2020, prior tax year or
				expected current year tax liability of $5,000;
4. January 1, 2021, prior tax year or
				expected current year tax liability of $500.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 3 - AUTHORIZED TRANSMISSION OF FUNDS › Section R15-10-303 - Voluntary Participation

Current through Register Vol. 30, No. 28, July 12, 2024
A. For
				tax periods beginning on or after January 1, 1997, a taxpayer who, during the
				prior tax year, had a corporate income tax liability of less than $20,000 may
				elect to participate in the EFT Program by submitting to the Department an
				electronic funds transfer authorization agreement that complies with by
				R15-10-304.
B. For tax periods beginning on or after July
				1, 2017, a taxpayer who, during the prior tax year, had an average quarterly
				withholding tax liability of less than $5,000 may elect to participate in the
				EFT Program by submitting to the Department an electronic funds transfer
				authorization agreement that complies with by
				R15-10-304.
C. For tax periods beginning on and after
				July 1, 2017, any taxpayer who has a liquor tax liability may elect to
				participate in the EFT Program by submitting to the Department an electronic
				funds transfer authorization agreement that complies with
				R15-10-304.
D. For tax periods beginning on and after
				July 1, 2017, any taxpayer who under Title 42 Chapter 5 and Chapter 6, Articles
				1 and 3, had an annual tax liability of less than $20,000 during the prior
				calendar year may elect to participate in the EFT Program by submitting to the
				Department an electronic funds transfer authorization agreement that complies
				with
				R15-10-304.
E. For tax periods beginning on or after
				January 1, 2018, any taxpayer, other than an individual income taxpayer, that
				does not meet the statutory requirements under A.R.S. § 42-1129 and A.A.C.
				R15-10-302(F)
				to remit tax payments to the Department electronically, may elect to
				participate in the EFT Program by submitting to the Department an electronic
				funds transfer authorization agreement that complies with R15-10-304.
F. A
				taxpayer authorized to participate in the EFT Program shall provide at least 30
				days prior written notice to the Department if the taxpayer elects to cease
				voluntary participation in the EFT Program.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 3 - AUTHORIZED TRANSMISSION OF FUNDS › Section R15-10-304 - Authorization Agreement

Current through Register Vol. 30, No. 28, July 12, 2024
A. The
				payor shall register for an account and complete an electronic funds transfer
				authorization agreement on AZTaxes.gov, ALTO or ACH Credit Form prescribed by
				the Department, as applicable, or such other form prescribed by the Department
				at least 30 days prior to initiation of the first applicable transaction. The
				form shall include the following information:
1. Name and address of the
				taxpayer;
2. The taxpayer's tax
				identification number including a federal identification number, withholding
				tax identification number, transaction privilege tax identification number or
				other tax identification number, as appropriate;
3.
				Name and phone number of taxpayer's EFT contact person;
4.
				Name and address of any payroll service, if applicable;
5.
				Name and phone number of the payroll service's EFT contact person, if applicable;
6. For payments initiated on
				AZTaxes.gov or ALTO, the information must include the type of bank account, the
				bank account number and the bank routing transit number.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 3 - AUTHORIZED TRANSMISSION OF FUNDS › Section R15-10-305 - Methods of Electronic Funds Transfer

Current through Register Vol. 30, No. 28, July 12, 2024
A. Payors shall use the ACH debit transfer
				method available through registration on AZTaxes.gov or ALTO to remit payment
				by electronic funds transfer unless the Department grants permission to use the
				ACH credit method.
B. The
				Department may authorize under a form prescribed by the Department in
				R15-10-304
				the use of the ACH credit method for pay-ors desiring to use this method. A
				payor that chooses to use the ACH credit method shall provide the payment
				information required in
				R15-10-306(B)(2).
C. The Department may withdraw permission to
				use the ACH credit method of payment if the payor shows disregard for the
				requirements and specifications of these rules by failing to:
1. Make timely electronic funds transfer
				payments,
2. Provide timely payment
				information,
3. Provide the
				required addenda record with the electronic funds transfer payment,
				or
4. Make correct
				payment.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 3 - AUTHORIZED TRANSMISSION OF FUNDS › Section R15-10-306 - Procedures for Payment

Current through Register Vol. 30, No. 28, July 12, 2024
A. Payors
				using the ACH Debit Method shall log in to their account on AZTaxes.gov or ALTO
				as appropriate and, unless registering for the first time, shall arrange for
				electronic payment of the applicable taxes no later than the time prescribed by
				the AZTaxes.gov or ALTO on the last business day before the due date of the
				payment.
Payment information
				  shall be communicated automatically to the Department through AZTaxes.gov or
				  ALTO, as applicable, once payment arrangements have been made by payors and
				  accepted by AZTaxes.gov or ALTO.
B. Payors authorized to use the ACH credit
				method shall initiate payment transactions directly with a financial
				institution in a timely manner to ensure that the payment is deposited to the
				Department account on or before the payment due date.
1. All ACH credit transfers shall be in the
				CCD-plus addenda format. Payments not in this format may be rejected.
2. The addenda format, as specified in
				subsection (B)(1), shall include the following information:
a. Taxpayer identification number,
b. Tax type,
c. Payment amount,
d. Tax period,
e. Taxpayer
				verification number,
f. Department account number, and
g.
				American Bank Association 9-digit number of the receiving bank.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 3 - AUTHORIZED TRANSMISSION OF FUNDS › Section R15-10-307 - Timely Payment

Current through Register Vol. 30, No. 28, July 12, 2024
A. A taxpayer
				remitting a tax payment through an electronic funds transfer shall initiate the
				transfer so that the payment is deposited to the Department account on or
				before the payment due date.
B. If
				a tax due date falls on a Saturday, Sunday, or legal holiday, the deposit by an
				electronic funds transfer shall be made no later than 5:00 p.m. on the next
				banking day.
C. A taxpayer required
				to, or who voluntarily elects to, participate in the EFT Program is subject to
				the penalty prescribed by A.R.S. §
									42-1125(D)
				 if the payment is not deposited to the
				Department account on or before the payment due date.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 4 - REIMBURSEMENT OF FEES AND OTHER COSTS RELATED TO AN ADMINISTRATIVE PROCEEDING › Section R15-10-401 - Application for Reimbursement of Fees and Other Costs Related to an Administrative Proceeding

Current through Register Vol. 30, No. 28, July 12, 2024
A. To
				apply for reimbursement of reasonable fees and other costs, as provided in
				A.R.S. §
									42-2064,
				a taxpayer shall file a written application with the Department's problem
				resolution officer.
B. An
				application shall include the following:
1.
				Taxpayer's name, address, and identification number;
2. Identification of the tax type and the
				administrative proceeding for which reimbursement is sought;
3. An explanation of why the taxpayer alleges
				that the position of the Department in the administrative proceeding was not
				substantially justified;
4. If
				multiple issues were presented in the administrative proceeding and the
				taxpayer did not prevail on all issues, an explanation of:
a. The issue or set of issues on which the
				taxpayer prevailed,
b. The issue or
				set of issues on which the taxpayer did not prevail, and
c. The issue or set of issues on which the
				taxpayer prevailed and why the issue or set of issues presented in the
				administrative proceeding is the most significant.
5. A statement that the taxpayer did not
				unduly and unreasonably protract the administrative proceeding for which
				reimbursement is sought;
6. A
				statement that the reason the taxpayer prevailed is not due to an intervening
				change in the applicable law; and
7. A detailed explanation of the nature and
				amount of each specific item for which reimbursement is sought.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 4 - REIMBURSEMENT OF FEES AND OTHER COSTS RELATED TO AN ADMINISTRATIVE PROCEEDING › Section R15-10-402 - Documentation of Payment of Fees and Other Costs

Current through Register Vol. 30, No. 28, July 12, 2024
The taxpayer shall submit with the application documentation
				  which shows payment of the fees and costs for which the taxpayer seeks
				  reimbursement. The taxpayer shall submit a separate itemized statement for each
				  firm or individual that provided services covered by the application. The
				  itemized statement shall show the hours spent in connection with the
				  administrative proceeding by each individual, a description of the specific
				  services performed, and the rates used in computing each fee. Each statement
				  shall reflect payment or the taxpayer shall attach proof of payment to the
				  statement. Separate, itemized statements of any other costs incurred by the
				  taxpayer, together with proof of payment, shall also accompany an
				  application.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 4 - REIMBURSEMENT OF FEES AND OTHER COSTS RELATED TO AN ADMINISTRATIVE PROCEEDING › Section R15-10-403 - Filing an Application

Current through Register Vol. 30, No. 28, July 12, 2024
A. A
				taxpayer shall file an application for reimbursement of fees and other costs
				only after the conclusion of administrative proceedings, but not later than 30
				days after the conclusion of administrative proceedings.
B. For purposes of this rule, the conclusion
				of administrative proceedings is determined as follows:
1. For a decision of a hearing officer or
				administrative law judge, the conclusion of administrative proceedings occurs
				30 days after the taxpayer receives the decision unless, within the 30-day
				period, one of the following occurs:
a. The
				taxpayer appeals the decision, or any part of the decision, to the State Board
				of Tax Appeals;
b. The taxpayer or
				the Department petitions the Director to review the decision, or any part of
				the decision;
c. The Director
				independently determines that the decision, or any part of the decision,
				requires review.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 4 - REIMBURSEMENT OF FEES AND OTHER COSTS RELATED TO AN ADMINISTRATIVE PROCEEDING › Section R15-10-404 - Decisions

Current through Register Vol. 30, No. 28, July 12, 2024
A. The
				Departments's problem resolution officer shall issue a written decision on each
				application for reimbursement of fees and other costs. The problem resolution
				officer shall issue the decision within 30 days after receipt of the
				application and shall set forth the reason for the decision.
B. The problem resolution officer's decision
				is issued when mailed to the taxpayer's address furnished in the
				application.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 5 - ELECTRONIC FILING PROGRAM › Section R15-10-502 - Recordkeeping Requirements

Current through Register Vol. 30, No. 28, July 12, 2024
For each electronic return of income tax or withholding tax
				  filed with the Department, the electronic return preparer shall keep the
				  documents listed in A.R.S. § 42-1105(F) for four years following the later
				  of the date on which the return was due to be filed with the Department or was
				  presented to the taxpayer for signature.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 5 - ELECTRONIC FILING PROGRAM › Section R15-10-503 - Electronic Signatures for Income Tax Returns

Current through Register Vol. 30, No. 28, July 12, 2024
A. If a taxpayer electronically signs the
				taxpayer's federal income tax return, the taxpayer may elect to use the
				electronic signature from the federal return to sign the taxpayer's Arizona
				income tax return. By electing to use the federal electronic signature for the
				Arizona electronic return, the taxpayer is declaring, under penalties of
				perjury, that the electronic return is, to the best of the taxpayer's knowledge
				and belief, true, correct, and complete.
B. A taxpayer makes an election under
				subsection (A) by doing the following:
1. If
				the taxpayer is preparing the taxpayer's Arizona electronic return, the
				taxpayer makes the election by signifying the election during the electronic
				filing process.
2. If the taxpayer
				uses an electronic return preparer to prepare the taxpayer's Arizona electronic
				return, the taxpayer makes the election by:
a.
				Signifying the election during the electronic filing process, or
b. Authorizing, in writing on a form
				prescribed by the Department, the electronic return preparer to make the
				election on behalf of the taxpayer.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 5 - ELECTRONIC FILING PROGRAM › Section R15-10-504 - Electronic Signatures for Withholding Tax.

Current through Register Vol. 30, No. 28, July 12, 2024
A. A taxpayer that has obtained a withholding
				tax license from the Department shall do the following to become a registered
				customer of the AZTaxes.gov web site:
1.
				Provide the following information during the AZTaxes.gov web site registration
				process:
a. The legal name of the registrant
				and any one of the following numbers:
i. The
				registrant's federal employer identification number, and
ii. The registrant's social security number,
				if the registrant is a sole proprietor, or
iii. Any other identification number assigned
				to the registrant by the Department or the Internal Revenue Service for the
				purpose of electronic filing.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 5 - ELECTRONIC FILING PROGRAM › Section R15-10-505 - Electronic Signatures for Transaction Privilege and Use Tax

Current through Register Vol. 30, No. 28, July 12, 2024
A. As a registrant
				for AZTaxes.gov, a taxpayer, primary user or delegate user shall do the
				following to become a registered customer of AZTaxes.gov for transaction
				privilege and use tax purposes:
1. Provide the
				registrant's legal name and e-mail address,
2. Create a unique username and password
				entitling the registrant access to AZTaxes.gov,
3. Select a prescribed
				number of security questions and submit their answers,
4.
				Create a PIN, and
5. Agree to the Department's Terms of
				Service.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 5 - ELECTRONIC FILING PROGRAM › Section R15-10-506 - Transaction Privilege and Use Tax Electronic File Bulk Transmitters

Current through Register Vol. 30, No. 28, July 12, 2024
A. A transaction
				privilege and use tax Bulk Transmitter shall complete and submit to the
				Department an application to participate in the Department's bulk electronic
				filing program as a direct transmitter of transaction privilege or use tax
				returns. The application shall contain the following information:
1. The company name;
2. The product name, software ID and
				specifications;
3. The company's
				website address and IP address or addresses;
4. Contact name and information;
				and
5. Such other information as
				the Department may require to be completed from time to time in its application
				form.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 12 - Department of Revenue - Property Tax Oversight Commission › Article 1 - GENERAL PROVISIONS › Section R15-12-101 - Definitions

Current through Register Vol. 30, No. 28, July 12, 2024
Unless the context requires otherwise, the following
				  definitions shall apply:
1. "Excess collections" means the amount collected during the
				  previous fiscal year in excess of the previous fiscal year's maximum allowable
				  primary property tax levy.
2. "Excess expenditures" means the amount under A.R.S. §
									42-17051(C)
				   that is certified by the Auditor General's
				  office.
3. "Quorum" means a majority of the members of the
				  Commission.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 12 - Department of Revenue - Property Tax Oversight Commission › Article 1 - GENERAL PROVISIONS › Section R15-12-102 - Principal Office of the Property Tax Oversight Commission

Current through Register Vol. 30, No. 28, July 12, 2024
The principal office of the Property Tax Oversight Commission
				  shall be the Department of Revenue Building, 1600 West Monroe, Phoenix, Arizona
				  85007. All inquiries, correspondence, and filings shall be delivered to the
				  Property Tax Oversight Commission at this location. All meetings and hearings
				  shall be held at this location unless designated in writing by the
				  Commission.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 12 - Department of Revenue - Property Tax Oversight Commission › Article 1 - GENERAL PROVISIONS › Section R15-12-103 - Quorum

Current through Register Vol. 30, No. 28, July 12, 2024
The Commission shall have a quorum for making orders and
				  decisions or transacting other official business, as delineated in A.R.S.
				  §
									42-17003.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 12 - Department of Revenue - Property Tax Oversight Commission › Article 1 - GENERAL PROVISIONS › Section R15-12-105 - Voting

Current through Register Vol. 30, No. 28, July 12, 2024
A. A Commission
				member may vote on decisions if:
1. The member
				was present at all hearings during which the matter being voted on was
				discussed;
2. The member was not
				present at all hearings but the member reviewed the evidence submitted at the
				hearings and attended or listened to tape recordings of all hearings during
				which the matter being voted on was discussed; or
3. The parties submitted the matter for a
				decision based on a joint stipulation of facts.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 12 - Department of Revenue - Property Tax Oversight Commission › Article 1 - GENERAL PROVISIONS › Section R15-12-106 - Decisions

Current through Register Vol. 30, No. 28, July 12, 2024
A. A Commission
				decision is rendered when signed by the Chairman.
B. Decisions of the Commission shall be sent
				to the affected political subdivision and the affected County Board of
				Supervisors.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 12 - Department of Revenue - Property Tax Oversight Commission › Article 1 - GENERAL PROVISIONS › Section R15-12-107 - Copying and Recording Costs

Current through Register Vol. 30, No. 28, July 12, 2024
A. The
				costs of copying shall be paid by the person making the request.
B. Court reporting arrangements and costs
				shall be the responsibility of the person employing the court
				reporter.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 12 - Department of Revenue - Property Tax Oversight Commission › Article 2 - PROPERTY TAX LEVY LIMITS › Section R15-12-201 - Primary Property Tax Calculations

Current through Register Vol. 30, No. 28, July 12, 2024
A. The Commission shall calculate the maximum
				allowable primary property tax levy limits for political subdivisions as
				follows:
1. The maximum allowable primary
				property tax rate shall equal the resulting value of the following rounded to
				four decimal places:
a. 102% of the sum of the
				previous fiscal year's maximum primary property tax levy divided by;
b. the sum of the values provided by the
				County Assessor's office and the Department for the current year's value of the
				previous year's centrally assessed, locally assessed real, locally assessed
				secured personal, and locally assessed unsecured personal property, divided by
				100.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 12 - Department of Revenue - Property Tax Oversight Commission › Article 2 - PROPERTY TAX LEVY LIMITS › Section R15-12-202 - Involuntary Tort Judgments

Current through Register Vol. 30, No. 28, July 12, 2024
A. A
				political subdivision that paid an involuntary tort judgment may only use the
				judgment to:
1. Offset excess collections
				from the previous fiscal year; or
2. Justify a primary property tax levy limit
				being set above the maximum allowable rate in the current fiscal
				year.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 12 - Department of Revenue - Property Tax Oversight Commission › Article 2 - PROPERTY TAX LEVY LIMITS › Section R15-12-203 - Levy Limit Worksheets

Current through Register Vol. 30, No. 28, July 12, 2024
A. The
				counties shall simultaneously submit copies of the final levy limit worksheets
				for all political subdivisions in their respective counties to the Commission
				and the affected political subdivision. The County Assessor shall verify that
				the copies are true and correct and, if so, certify the copies.
B. The counties shall deliver the worksheets
				to affected political subdivisions and the Commission on or before the 2nd
				Monday of August.
Arizona Administrative Code › Title 15 - REVENUE › Chapter 12 - Department of Revenue - Property Tax Oversight Commission › Article 2 - PROPERTY TAX LEVY LIMITS › Section R15-12-204 - Political Subdivision Agreement

Current through Register Vol. 30, No. 28, July 12, 2024
A. If a political subdivision disagrees with
				the county's final levy limit worksheet calculations, the political subdivision
				shall, within 10 days of receipt of the county's calculations, file in writing
				with the Commission a statement of disagreement and the figures it deems
				appropriate. Failure to act within the 10 days shall be deemed agreement by the
				political subdivision.
B. Upon
				timely petition of the political subdivision for good cause shown, or on its
				own motion, the Commission may permit the political subdivision to present
				objections to specific items at a later date.