Ariz. Rev. Stat. § 42-1116.02

Current through L. 2024, ch. 226
Section 42-1116.02 - Department of revenue tax fraud interdiction fund; uses
A. The department of revenue tax fraud interdiction fund is established consisting of fines collected pursuant to section 42-1127, subsection B, paragraphs 5 and 6.
B. The director shall administer the fund. Subject to legislative appropriation, the director shall:
1. Use fifty percent of the monies in the fund to detect violations and enhance tax fraud analytics used to detect violations pursuant to section 42-1127, subsection B.
2. Transfer fifty percent of the monies in the fund to the attorney general for prosecuting violations pursuant to section 42-1127, subsection B.

A.R.S. § 42-1116.02

Added by L. 2018, ch. 190,s. 1, eff. 8/3/2018.