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ARTICLE V - ADMINISTRATION (Also: Appendix I)

Pages*	Section	Description
41	500	Administration of this Chapter; rule making.
41	510	Divulging of information prohibited; exceptions allowing disclosure.
42	515	Duties of the Taxpayer Problem Resolution Officer.
43	516	Taxpayer assistance orders.
43	517	Basis for evaluating employee performance.
44	520	Reporting and payment of tax.
44	530	When tax due; when delinquent; verification of return; extensions.
45	540	Interest and civil penalties.
48	541	Erroneous advice or misleading statements by the Tax Collector; abatement of penalties and interest; definition.
48	542	Prospective application of new law or interpretation or application of law.
49	545	Deficiencies; when inaccurate return is filed; when no return is filed; estimates.
49	546	Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; approval; rules.
50	550	Limitation periods.
51	553	Examination of taxpayer records; joint audits.
51	555	Tax Collector may examine books and other records; failure to provide records.
52	556	No additional audits or proposed assessments; exceptions.
52	560	Erroneous payment of tax; credits and refunds; limitations.
53	565	Payment of tax by incorrect taxpayer or to the incorrect Arizona city or town.
54	567	(Reserved)
54	570	Administrative review; petition for hearing or for redetermination; finality of order.
56	571	Jeopardy assessments. (Reg. 571.1)
57	572	Expedited review of jeopardy assessments.
57	575	Judicial review.
58	577	Refunds of taxes paid under protest.
58.1	578	Reimbursement of fees and other costs; definitions.
59	580	Criminal penalties.
60	590	Civil actions.
61	595	Collection of taxes when there is succession in and/or cessation of business.
62	596	Agreement for installment payments of tax.
63	597	Private taxpayer rulings; request; revocation or modification; definition.

*relates to page numbers in physical book

Web. Rev. Date: 7-24-2006