Arizona § 28-5922 Enforcement powers

Arizona Statutes

§ 28-5922 — Enforcement powers

Arizona § 28-5922

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 5Tax Administration

This text of Arizona § 28-5922 (Enforcement powers) is published on Counsel Stack Legal Research, covering Arizona primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Ariz. Rev. Stat. Ann. § 28-5922 (2026).

Text

A.In the enforcement of this chapter, the director may:

1.Hold hearings.

2.Take testimony.

3.Issue subpoenas and compel attendance of witnesses for the purpose of taking testimony.

4.Conduct investigations the director deems necessary.

5.Prescribe the forms on which reports are made to the director and other forms and information the director deems necessary.

B.If a witness fails to appear at the time and place designated in the subpoena by the director, fails to answer questions relating to the subject matter of the inquiry before the director or fails to produce a document directed by the director to be produced, by an affidavit setting forth the facts, the director may apply to the superior court in the county where the hearing is held, and the court shall proceed as though

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A. In the enforcement of this chapter, the director may:

1. Hold hearings.

2. Take testimony.

3. Issue subpoenas and compel attendance of witnesses for the purpose of taking testimony.

4. Conduct investigations the director deems necessary.

5. Prescribe the forms on which reports are made to the director and other forms and information the director deems necessary.

B. If a witness fails to appear at the time and place designated in the subpoena by the director, fails to answer questions relating to the subject matter of the inquiry before the director or fails to produce a document directed by the director to be produced, by an affidavit setting forth the facts, the director may apply to the superior court in the county where the hearing is held, and the court shall proceed as though the failure or refusal had occurred in an action pending before it.