Ariz. Admin. Code § 15-10-502

Current through Register Vol. 30, No. 45, November 8, 2024

Section R15-10-502 - Recordkeeping Requirements

For each electronic return of income tax or withholding tax filed with the Department, the electronic return preparer shall keep the documents listed in A.R.S. § 42-1105(F) for four years following the later of the date on which the return was due to be filed with the Department or was presented to the taxpayer for signature.

Ariz. Admin. Code § R15-10-502

New Section made by final rulemaking at 7 A.A.R. 5383, effective November 8, 2001 (Supp. 01-4). Amended by final rulemaking at 9 A.A.R. 5044, effective November 4, 2003 (Supp. 03-4). Amended by exempt rulemaking at 22 A.A.R. 116, effective 1/7/2016. Amended by final rulemaking at 25 A.A.R. 3057, effective 12/1/2019.