Article V. ADMINISTRATION  


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