Arizona § 28-5931 Definitions

Arizona Statutes

§ 28-5931 — Definitions

Arizona § 28-5931

Title 28Arizona Revised Statutes

Ch. 16TAXES

Art. 5Tax Administration

This text of Arizona § 28-5931 (Definitions) 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. § 28-5931 (2026).

Text

In this article, unless the context otherwise requires: 1. "Confidential information":

(a)Includes:

(i)Reports and other statements filed with the director concerning the taxes, fees, penalties and interest imposed by this chapter.

(ii)Applications for a license required under this chapter.

(iii)Information discovered pursuant to this chapter concerning a person's business affairs, operation, taxes, fees and receipts by the director whether or not by compulsory process.

(iv)Information relating to taxes obtained from the department of revenue.

(v)Information supplied at the special request of the director by a taxpayer that the taxpayer requests to be held in confidence.

(b)Does not include information that is otherwise a public record. 2. "Levy" includes the power of distr

Free access — add to your briefcase to read the full text and ask questions with AI

In this article, unless the context otherwise requires:

1. "Confidential information":

(a) Includes:

(i) Reports and other statements filed with the director concerning the taxes, fees, penalties and interest imposed by this chapter.

(ii) Applications for a license required under this chapter.

(iii) Information discovered pursuant to this chapter concerning a person's business affairs, operation, taxes, fees and receipts by the director whether or not by compulsory process.

(iv) Information relating to taxes obtained from the department of revenue.

(v) Information supplied at the special request of the director by a taxpayer that the taxpayer requests to be held in confidence.

(b) Does not include information that is otherwise a public record.

2. "Levy" includes the power of distraint and seizure by any means.

3. "Tax" means any tax, fee, penalty or interest imposed by this title.

4. "Tax administration" includes the levy and assessment, collection, investigation, litigation, statistical gathering, enforcement, policymaking and management functions of the director in connection with this chapter.

5. "Taxpayer" means a person liable for a tax.