REFERENCE TITLE: underground storage tanks; audits |
State of Arizona Senate Fifty-first Legislature Second Regular Session 2014
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SB 1329 |
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Introduced by Senator Shooter
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AN ACT
amending section 49-1034, Arizona Revised Statutes; relating to underground storage tank regulation.
(TEXT OF BILL BEGINS ON NEXT PAGE)
Be it enacted by the Legislature of the State of Arizona:
Section 1. Section 49-1034, Arizona Revised Statutes, is amended to read:
49-1034. Audits
The director may require a person who is required to pay the tax under this article to appear, at reasonable times and on reasonable notice, of at least thirty days at the director's office or, with the consent of that person, at another state agency office and produce such records and information as are specified in the notice to determine compliance with this article. The director shall audit the records of a sufficient number of taxpayers under this section to ensure general compliance with this article.