The Arizona Revised Statutes have been updated to include the revised sections from the 56th Legislature, 1st Regular Session. Please note that the next update of this compilation will not take place until after the conclusion of the 56th Legislature, 2nd Regular Session, which convenes in January 2024.
DISCLAIMER
This online version of the Arizona Revised Statutes is primarily maintained for legislative drafting purposes and reflects the version of law that is effective on January 1st of the year following the most recent legislative session. The official version of the Arizona Revised Statutes is published by Thomson Reuters.
In this article, unless the context otherwise requires:
1. "Confidential information":
(a) Includes:
(i) Reports and other statements filed with the director concerning the taxes, fees, penalties and interest imposed by this chapter.
(ii) Applications for a license required under this chapter.
(iii) Information discovered pursuant to this chapter concerning a person's business affairs, operation, taxes, fees and receipts by the director whether or not by compulsory process.
(iv) Information relating to taxes obtained from the department of revenue.
(v) Information supplied at the special request of the director by a taxpayer that the taxpayer requests to be held in confidence.
(b) Does not include information that is otherwise a public record.
2. "Levy" includes the power of distraint and seizure by any means.
3. "Tax" means any tax, fee, penalty or interest imposed by this title.
4. "Tax administration" includes the levy and assessment, collection, investigation, litigation, statistical gathering, enforcement, policymaking and management functions of the director in connection with this chapter.