Arizona Administrative Code › Title 15 - REVENUE › Chapter 10 - Department of Revenue - General Administration › Article 5 - ELECTRONIC FILING PROGRAM › Section R15-10-501 - Definitions

Current through Register Vol. 30, No. 28, July 12, 2024
In addition to the definitions provided in A.R.S.
				  §§
									42-1101.01,
				  42-1103.01,
				  42-1103.02,
				  42-1103.03,
				  and
				  42-1105.02,
				  unless the context provides otherwise, the following definitions apply to this
				  Article and to A.R.S. Title 42, Chapter 2:
1. "AZTaxes.gov" means the Department's
				taxpayer service center web site that provides taxpayers with the ability to
				conduct transactions and review tax account information over the
				internet.
2. "Authorized user"
				means an individual, primary user, or delegate user, including a return
				preparer or electronic return preparer, who has been granted authority by the
				taxpayer, an owner of the taxpayer or an authorized officer of the taxpayer to
				access taxpayer information available on AZTaxes.gov.
3. "Bulk Transmitter" is an electronic return
				transmitter that submits multiple electronic returns, statements or other
				documents to the Department for filing or processing at one time.
4. "Delegate user" means a registered
				customer of AZTaxes.gov, other than a primary user, who is authorized by a
				taxpayer, an owner of the taxpayer or an authorized officer of the taxpayer to
				access the taxpayer's account information on AZTaxes.gov. A Delegate user who
				uses a PIN to sign and file transaction privilege or use tax returns on behalf
				of a taxpayer shall be presumed to be authorized by that taxpayer to take such
				action on behalf of the taxpayer.
5. "Department" means the Arizona Department
				of Revenue.
6. "Electronic return
				preparer" has the same meaning as prescribed in A.R.S. §
									42-1101.01.
7. "Electronic return, statement or other
				document" means all data entered into a return, statement, or other document
				that is prepared using computer software and transmitted electronically to the
				Department.
8. "Electronic return
				transmitter" includes a person who is part of the chain of transmission of an
				electronic return, statement, or other document from the taxpayer or from an
				electronic return preparer to the Department even though the person did not
				receive the transmitted return, statement, or other document directly from the
				taxpayer or electronic return preparer.
9. "Electronic signature" has the same
				meaning as prescribed in A.R.S. §
									18-106.
10. "License" means one or more transaction
				privilege, use, or withholding tax licenses or registrations obtained from the
				Department by completing and submitting a mail-in paper application or by
				completing the AZTaxes.gov registration process and, where applicable,
				submitting an executed AZTaxes.gov Registration Signature Card.
11. "Marketplace facilitator" has the same
				meaning as prescribed in A.R.S. §
									42-5001.
12. "PIN" means a user-created personal
				identification number made up of a prescribed number of characters and used as
				an electronic signature to sign returns, statements or other documents
				submitted to the Department through AZTaxes.gov or by any other electronic
				means.
13. "Primary user" means the
				taxpayer, an owner of the taxpayer or any authorized officer of the taxpayer
				who registers to use AZTaxes.gov. A primary user has the unlimited ability to
				access the taxpayer's online accounts, conduct online transactions for the
				taxpayer, designate delegate users, specify the level of access granted to a
				delegate user and modify or terminate the access of any delegate
				user.
14. "Registered customer"
				means any individual who has, by means of providing specific information
				requested by the Department through the AZTaxes.gov registration process,
				selected a username and password entitling that individual to conduct
				transactions and access information through AZTaxes.gov.
15. "Remote seller" has the same meaning as
				prescribed in A.R.S. §
									42-5001.
16. "Return preparer" has the same meaning as
				prescribed in A.R.S. §
									42-1101.01.