ARTICLE V - ADMINISTRATION
(Also: Appendix I)
Print Version
Section
Description
PV
500
Administration of this Chapter; rule making.
PV
510
Divulging of information prohibited; exceptions allowing disclosure.
PV
515
Duties of the Taxpayer Problem Resolution Officer.
PV
516
Taxpayer assistance orders.
PV
517
Basis for evaluating employee performance.
PV
520
Reporting and payment of tax.
PV
530
When tax due; when delinquent; verification of return; extensions.
PV
540
Interest and civil penalties.
PV
541
Erroneous advice or misleading statements by the Tax Collector; abatement of penalties and interest; definition.
PV
542
Prospective application of new law or interpretation or application of law.
PV
545
Deficiencies; when inaccurate return is filed; when no return is filed; estimates.
PV
546
Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; approval; rules.
PV
550
Limitation periods.
PV
553
Examination of taxpayer records; joint audits.
PV
555
Tax Collector may examine books and other records; failure to provide records.
PV
556
No additional audits or proposed assessments; exceptions.
PV
560
Erroneous payment of tax; credits and refunds; limitations.
PV
565
Payment of tax by incorrect taxpayer or to the incorrect Arizona city or town.
PV
567
(Reserved)
PV
570
Administrative review; petition for hearing or for redetermination; finality of order.
PV
571
Jeopardy assessments.
(
Reg. 571.1
)
PV
572
Expedited review of jeopardy assessments.
PV
575
Judicial review.
PV
577
Refunds of taxes paid under protest.
PV
578
Reimbursement of fees and other costs; definitions.
PV
580
Criminal penalties.
PV
590
Civil actions.
PV
595
Collection of taxes when there is succession in and/or cessation of business.
PV
596
Agreement for installment payments of tax.
PV
597
Private taxpayer rulings; request; revocation or modification; definition.