Article V. ADMINISTRATION  


§ 21.1-500. Administration of this chapter; rule making.
§ 21.1-510. Divulging of information prohibited; exceptions allowing disclosure.
§ 21.1-515. Duties of the taxpayer problem resolution officer.
§ 21.1-516. Taxpayer assistance orders.
§ 21.1-517. Basis for evaluating employee performance.
§ 21.1-520. Reporting and payment of tax.
§ 21.1-530. When tax due; when delinquent; verification of return; extensions.
§ 21.1-540. Interest and civil penalties.
§ 21.1-541. Erroneous advice or misleading statements by the tax collector; abatement of penalties and interest; definition.
§ 21.1-542. Prospective application of new law or interpretation or application of law.
§ 21.1-545. Deficiencies; when inaccurate return is filed; when no return is filed; estimates.
§ 21.1-546. Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; approval; rules.
§ 21.1-550. Limitation periods.
§ 21.1-553. Examination of taxpayer records; joint audits.
§ 21.1-555. Tax collector may examine books and other records; failure to provide records.
§ 21.1-556. No additional audits or proposed assessments; exceptions.
§ 21.1-560. Erroneous payment of tax; credits and refunds; limitations.
§ 21.1-565. Payment of tax by the incorrect taxpayer or to the incorrect arizona city or town.
§ 21.1-567. (Reserved).
§ 21.1-570. Administrative review; petition for hearing or for redetermination; finality of order.
§ 21.1-571. Jeopardy assessments.
§ 21.1-572. Expedited review of jeopardy assessments.
§ 21.1-575. Judicial review.
§ 21.1-577. Refunds of taxes paid under protest.
§ 21.1-578. Reimbursement of fees and other costs; definitions.
§ 21.1-580. Criminal penalties.
§ 21.1-590. Civil actions.
§ 21.1-595. Collection of taxes when there is succession in and/or cessation of business.
§ 21.1-596. Agreement for installment payments of tax.
§ 21.1-597. Private taxpayer rulings; request; revocation or modification; definition.