Article 2 - TAXPAYERS' BILL OF RIGHTS

Section 42-2051 - Arizona taxpayer assistance office; taxpayer problem resolution officer; duties
Section 42-2052 - Erroneous advice or misleading statements by the department; abatement of penalties and interest; definitions
Section 42-2053 - Procedures involving taxpayer interviews
Section 42-2054 - Disclosure of taxpayer information
Section 42-2055 - Taxpayer assistance orders
Section 42-2056 - Closing agreements in cases of extensive taxpayer misunderstanding or misapplication; attorney general approval; rules; definition
Section 42-2057 - Agreement for installment payments of tax
Section 42-2058 - Basis for evaluating employee performance
Section 42-2059 - Additional audits or proposed assessments prohibited; exceptions
Section 42-2060 - Refund if items of income transfer from one year to another
Section 42-2061 - Expedited review of jeopardy assessments
Section 42-2062 - Abatement of penalties and fees; definition
Section 42-2063 - Department responsibilities; decision deadlines; definition
Section 42-2064 - Reimbursement of fees and other costs; definitions
Section 42-2065 - Abatement of interest for errors or delays caused by the department
Section 42-2066 - Statute of limitations on tax debts
Section 42-2067 - Limitation on the use of pseudonyms by department employees
Section 42-2068 - Suspension of running of period of limitations during taxpayer disability
Section 42-2069 - Taxpayer communications with practitioners; confidentiality; definitions
Section 42-2070 - Prohibited audit techniques
Section 42-2071 - Reimbursement of bank costs caused by erroneous tax levies
Section 42-2072 - Stay of enforcement actions pending offer in compromise
Section 42-2073 - Report of employee misconduct; definition
Section 42-2074 - Equitable relief from joint and several liability
Section 42-2075 - Audit duration; applicability; initial audit contact
Section 42-2076 - Audit results; documentation
Section 42-2077 - Distribution of tax decisions; definitions
Section 42-2078 - New interpretation or application of law; affirmative defense; definition
Section 42-2079 - Suspension of liabilities by reason of disasters, terroristic or military actions or states of emergency; definitions
Section 42-2080 - Rulings, procedures, notices and other administrative announcements; notice; public comment; records; confidentiality; exceptions